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4269夫妻共治能抑制公司“掏空”吗?探究该问题对于中国家族企业治理意义重大。本文以2007—2017年中国A股上市家族企业为样本，考察了夫妻共治对公司利益侵占行为的影响。研究结果发现：（1）相比于其他类型的家族企业，夫妻共同控制的家族企业更少地侵占中小股东利益。（2）“夫唱妇随”共同参与经营管理，能显著降低利益侵占行为发生；而婚姻的破裂带来了极大的负面影响，会显著增加公司利益侵占水平。（3）女性的人力资本特质以及其在家族企业内外部的权力使其“监督效应”更为有效，降低了利益侵占行为发生。本文将社会学与公司治理理论相结合，探讨了“夫妻共治”家族企业在公司治理中的作用，研究发现有助于深入理解中国情境下家族企业内部的异质性对公司治理的影响，尤其是夫妻关系对抑制“掏空”的积极作用。
“妇女能顶半边天”——夫妻共治能抑制“掏空”吗?
摘要
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引用本文
许宇鹏, 程博, 潘飞. “妇女能顶半边天”——夫妻共治能抑制“掏空”吗?[J]. 外国经济与管理, 2021, 43(8): 73-87.
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