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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77658


    Title: 終極所有權結構差異、兩權分離程度與自主創新 優先出版
    Authors: 金成隆
    Contributors: 會計系
    Keywords: 終極所有權結構差異;控制權;現金流量權;兩權分離程度;自主創新
    Date: 2013
    Issue Date: 2015-08-18 15:20:53 (UTC+8)
    Abstract: 本文以終極控制人的所有權結構差異為切入點,考察了終極控制人的控制權與現金流量權的配置結構與分離程度對企業自主創新的影響。研究結果表明:(1)終極控制人的控制權與現金流量權配置結構在一定范圍內會激勵企業的自主創新,超出這一范圍則會對自主創新產生抑制效應;(2)兩權分離程度對企業自主創新有顯著的侵占效應,這種侵占效應會明顯扭曲創新效率,當兩權分離超過一定程度時,侵占效應導致自主創新呈現負效率;(3)采用CobbDouglas生產函數推估的專利權價值作為自主創新的變量,檢驗結果仍然穩健。
    Relation: 山西財經大學學報,2013(10),81-91
    Data Type: article
    Appears in Collections:[Department of Accounting] Periodical Articles

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