权益投资者 meaning in English
equity investors
Examples
- This paper analyses financial distress costs in the view of the stakeholders theory . the paper indicates that financial distress costs refer to the sum of stakeholders " costs caused by the enterprise during the financial distress period . financial distress costs may be classified into four subcategories : real costs borne directly by the enterprise , real costs borne directly by the shareholders , real costs borne directly by the creditor and real costs borne by other parties
本文从利益相关者理论角度出发来探析财务困境成本,财务困境成本是因企业陷入财务困境给利益相关者带来的损失之和,主要包括:企业承担的财务困境成本、权益投资者承担的财务困境成本、债权人承担的财务困境成本以及其他利益相关者承担的财务困境成本,同时构筑了财务困境成本理论分析框架。 - In the equity value view this paper discovers that the shareholders really bear some financial distress costs . using multielement linear regression to analyze influencing factors of the financial distress costs , the paper discovers the corporate government , corporate characteristic and external environment are obviously relative to the financial distress costs . embarking from the above research conclusions this paper gives some advice that establishing the prediction system of financial distress , and perfecting the mechanism of corporate government and the corresponding law system policy , in order to provide the policy - making reference for distressed companies to get rid of the financial distress or reduce the financial distress costs , promote the sound development of the listed company , and realize the rational distribution of social resources
本文以上市公司为研究对象,将公司因财务状况异常而被特别处理( st )作为企业陷入财务困境的标志,采用经营业绩观对企业承担的财务困境成本进行考察,发现财务困境不仅给上市公司带来成本,而且也具有福利效应;采用权益价值观对权益投资者承担的财务困境进行分析,发现权益投资者承担了部分财务困境成本;采用多元线性回归法对财务困境成本的影响因素进行分析,发现公司治理、公司特质、外部环境参数与财务困境成本有密切关系;从上述研究结论出发提出了建立财务困境预测体系、完善公司治理机制、完善相关法律制度的政策建议,以期能为企业摆脱财务困境、降低财务困境成本提供决策参考,促进我国上市公司的健康发展,实现社会资源的优化配置。