Corporate Governance: Stakeholder Value Versus Shareholder Value
Corporate Governance: Stakeholder Value Versus Shareholder Value
复制标题
公司治理：利益相关者价值与股东价值
DOI：
10.2139/ssrn.262902
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发表时间：
1998
期刊：
影响因子：
--
通讯作者：
Ph Desbrieres
中科院分区：
文献类型：
--
作者：
Gerard J. Charreaux;Ph Desbrieres
由于不满足于控制股东的观点，认为这种观点过于局限，无法建立相关的公司治理理论，因此我们提出了一个扩大的价值定义，可以称之为利益相关者价值。这一定义及其相关的度量方法更适合于利益相关者对企业的研究，也更有助于理解价值创造和分享机制.
Unsatisfied with the dominatingshareholders' point of view, that appears to betoo limited to build a relevant theory ofcorporate governance, we propose an enlargeddefinition of the value which may be called,the stakeholder value. This definition and itsassociated measure are more suitable for thestakeholder approach to the firm and morerelevant to understand the value creation andsharing mechanisms.