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Share pledging and corporate misconduct

delete2024-10-16
delete0
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OA
AI
L
Lawrence Kryzanowski
M
Mingyang Li
S
Sheng Xu *
J
Jie Zhang *
DOI：10.1016/j.bar.2024.101508delete
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摘要

摘要

En 中文
我们调查发现，控股股东股权质押与公司违规行为的可能性之间存在显著的正相关关系。在将违规行为分为会计和非会计违规，以及受到严重和轻微处罚的违规行为后，这一结果依然稳健。缓解财务约束、抬高股价、减轻平仓压力以及在公司治理不善情况下的掏空是控股股东股权质押公司进行违规行为的主要动机。在考虑内生性问题、政治关联、银行监管加强和股票回购者等因素后，股权质押与公司违规倾向的正相关关系仍然存在。
Keyword:
Corporate misconduct
Share pledging
Controlling shareholders
Pledging deregulation
G15
G30
G38
K22
AI总结

AI总结

对已上传原文的论文进行重点信息的提取，主要内容包括：简要概述、研究摘要、背景介绍、关键亮点、图文解析、展望与总结。

期刊

British Accounting Review 封面图
British Accounting Review
IF:
9.4
论文数:
661
被引数:
4.4K

机构

Z
Zhongnan University of Economics and Law
学者数:
872
论文数: 597
被引数: 3.3K
H
huazhong university of science and technology
学者数:
2.7W
论文数: 8.1K
被引数: 5
引用论文

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