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A Case Study On The Violation Of Information Disclosure Of Related Party Transactions In FSL

Posted on:2018-08-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y SunFull Text:PDF
GTID:2359330536976187Subject:Business Administration
Abstract/Summary:PDF Full Text Request
The listed company disclosure of related party transactions illegal phenomenon,has studied the private benefits of control of large shareholders use related party transactions of listed companies,but most of the literatures from the "financial","laws and regulations","internal control" perspective to analyze related transactions illegal disclosure,not from corporate governance the Perspective of a comprehensive analysis and Research on a set of related transaction information release approval process control".In this paper,the conversion of the"FSL case" court sentencing results as the main line,the use of case analysis method to analyze the causes of the multi-dimensional analysis,the proposed corrective mechanism and standardize the operation process.Specific analysis from the following three aspects: first,through the case,in-depth analysis of large shareholders how to use related party transactions to harm the interests of stakeholders,to seek its inherent root causes.At the same time,the corresponding countermeasures and suggestions are put forward to further prevent and control the interests of minority shareholders and stakeholders.Second,the listed company related transaction information disclosure system as the focus of the study.The basic theory and system to explore China's listed companies to disclose information related transactions,through the company's internal governance,combined with external effective supervision,find out the reasonable countermeasures related information released a listed company,and from the source of corporate governance put forward relevant proposals;third,a lot of foreign companies to disclose transaction information associated with successful cases and the experience of management,combined with the actual situation of Foshan electrical and lighting Limited by Share Ltd,put forward countermeasures and suggestions in accordance with Chinese enterprises,and from the company itself,the administrative department of view angle,angle of multi dimension market supervision department to find the related transactions of the listed companies information disclosure compliance is the key influencing factor,governance power,put forward the related transaction information the disclosure of standard operating procedures and supporting measures to improve the related transactions of the listed companies information disclosure For reference.
Keywords/Search Tags:Information disclosure, Related party transactions, Independent directors, Internal control mechanism
PDF Full Text Request
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