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中国企业VIE模式境外上市的动机及效果研究 = Research on motivation and effect of overseas listing of variable interest entity mode of Chinese enterprises

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Bibliographic Details
Main Authors: 韩金红 (韩金红著)
Published: 东北财经大学出版社
Publisher Address: 大连
Publication Dates: 2015
Literature type: Book
Language: Chinese
Subjects:
Carrier Form: 130页: ; 24cm
ISBN: 978-7-5654-2148-8
Index Number: F279
CLC: F279.246
Call Number: F279.246/4482-1
Contents: 墨香会计学术文库
本书在对国内外研究文献全面归纳及评价基础上,以我国VIE(Variable Interest Entity)架构境外上市公司为研究对象,并以非VIE架构境外上市公司为对比样本,从上市交易所、上市行业等多视角对两种模式上市企业的现状进行了对比分析。