作品简介
本书重点研究了机构投资者在公司的“科学决策”这一层面的公司治理中所发挥的作用；结合我国特殊的制度背景和股权结构特征，研究了公司投资支出规模、效率、效果等的影响因素，丰富了公司治理结构下的投资理论；系统检验了机构投资者持股对公司投资支出的影响；探讨了异质机构投资者的投资理念、持股特点，研究了不同类型机构投资者在公司投资支出规模、效率及其对公司业绩的影响等方面的差异；理论论证并实证检验了机构投资者对公司投资效率的作用机理。
徐爱玲，湖北赤壁人，先后毕业于武汉科技大学和厦门大学，分获会计学本科、硕士和博士学位。现为华侨大学工商管理学院讲师、硕士生导师。主要研究方向为资本市场会计、公司治理等。曾主持省部级和市厅级科研项目各一项，在《当代财经》《南方经济》等核心学术刊物发表论文近十篇。
Introduction of works
This book focuses on the role of institutional investors in corporate governance at the level of "scientific decision-making"; Combined with the special institutional background and the characteristics of ownership structure, this paper studies the factors that influence the scale, efficiency and effect of the company's investment expenditure, enriching the investment theory under the corporate governance structure. The influence of institutional investor shareholding on corporate investment expenditure is systematically tested. This paper discusses the investment concept and shareholding characteristics of heterogeneous institutional investors, and studies the differences of different types of institutional investors in the scale and efficiency of corporate investment expenditure and its impact on corporate performance. This paper demonstrates and empirically tests the mechanism of institutional investors' effect on corporate investment efficiency.
Xu Ailing, a native of Chibi, Hubei Province, graduated from Wuhan University of Science and Technology and Xiamen University with bachelor's, master's and doctor's degrees in accounting. He is now a lecturer and master tutor of Huaqiao University School of Business Administration. His research interests include capital market accounting and corporate governance. He has presided over one research project at the provincial and ministerial level and one at the municipal level, and published nearly ten papers in core academic journals such as Contemporary Finance and Economics and Southern Economics.
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