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本文从关联交易定价政策的模糊披露、关联交易与上市公司的盈余管理、关联交易中的控股股东不法行为三个方面进行了实证分析,揭示了我国上市公司关联交易信息披露中存在的主要问题。
This article makes empirical analysis from the three aspects of the fuzzy disclosure of related transaction pricing policy, the related party transactions and the earnings management of listed companies and the illegal behaviors of controlling shareholders in connected transactions, revealing the main problems in the disclosure of related party transactions of listed companies in our country.