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文化企业并购绩效、高管薪酬与公司治理的关系研究 被引量:2

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摘要 文章以文化类上市公司当前存在的并购热和各行业普遍存在的高管高额薪酬为研究对象,通过研究发现:文化类上市目前存在盲目并购的迹象,并购行为不能显著提升公司的绩效,反而由于并购扩大了公司的规模,使得并购重组沦为高管高额薪酬的辩护和掩饰工具,而文化企业发展时间短,长期的行政干预和自身的意识形态属性导致文化企业的公司治理机制不甚完善,公司治理机制的监督和监管作用未能真正实现。
作者 郭磊
出处 《经济师》 2016年第1期267-268,共2页
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参考文献13

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二级参考文献89

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