政治关联、多元化与公司绩效关系研究——来自我国民营上市公司的经验数据

发布时间：2018-05-08 07:01

本文选题：政治关联 + 多元化　；参考：《财会通讯》2017年09期

【摘要】：本文选取我国2006-2014年A股上市的民营企业作为研究样本,分析了政治关联、多元化与公司绩效的关系。研究表明:存在政治关联的企业的多元化程度显著大于不存在政治关联的企业;政府干预程度越严重的地区,政治关联对民营企业多元化水平的影响程度也越高;当企业不存在政治关联的时候,多元化对于企业绩效没有显著的影响作用,但是当企业存在政治关联时,多元化对于企业绩效出现了显著的提升作用。
[Abstract]:This paper selects the private enterprises listed in A shares from 2006 to 2014 as the research sample to analyze the relationship between political association, diversification and corporate performance. The results show that: the degree of diversification of enterprises with political connection is significantly higher than that of enterprises without political connection, the more serious the degree of government intervention, the higher the influence of political association on the level of diversification of private enterprises. When there is no political connection, diversification has no significant effect on corporate performance, but when there is political connection, diversification has a significant effect on corporate performance.
【作者单位】：云南工商学院;
【分类号】：F275;F276.5

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