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Controlling Shareholder's Legal Responsibility to Fraudulent Financial Reporting
Author(s): 
Pages: 68-73
Year: Issue:  7
Journal: JOURNAL OF CENTRAL UNIVERSITY OF FINANCE & ECONOMICS

Keyword:  控股股东诚信义务虚假陈述法律责任;
Abstract: 控股股东对公司和其他股东负有诚信义务.在我国,控股股东往往凭借对上市公司董事会和管理当局的控制操纵上市公司财务报告.为保护中小投资者利益,应当追究控股股东对虚假陈述的责任.
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