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本文以2010年深市主板和中小板上市公司作为研究对象,实证检验了财务报告透明度、市场化程度与大股东资金占用之间的关系。研究结果表明,财务报告透明度对抑制大股东资金占用有积极作用,在市场化程度较低的环境下,财务报告透明度对抑制大股东资金占用的作用会加强。
In this paper, the listed companies in Shenzhen in 2010 and the small and medium-sized board as the research object, the empirical test of the transparency of financial reports, the degree of marketization and the relationship between the major shareholder funds. The results show that the transparency of financial reporting plays a positive role in suppressing the occupation of funds by major shareholders, and the transparency of financial reporting will play an important role in curbing the occupation of capital by major shareholders in a less market-oriented environment.