Author(s)

Yanting Ma ¹, Manxue Chen ¹, Tianze Liu ¹

Affiliation(s)

¹ Beihua University, Jilin, Jilin, 132013, China

Corresponding Author

Tianze Liu

ABSTRACT

Equity structure is an important issue in modern corporate governance, and a reasonable equity structure can improve the efficiency of resource allocation, reduce enterprise operation risks, and balance the interest relationship between different economic entities. Equity concentration is an important indicator to measure the equity structure, which has an important impact on the financial performance of enterprises. Therefore, this paper sorts out the relevant literature on the impact of equity concentration on the financial performance of enterprises, and summarizes and looks forward, in order to provide certain references and references for enterprises to optimize their equity structure, enhance their competitive advantages, and improve their financial performance.

KEYWORDS

Equity concentration, financial performance, literature review

CITE THIS PAPER

Yanting Ma, Manxue Chen, Tianze Liu, A Literature Review of the Impact of Equity Concentration on Corporate Financial Performance. Accounting and Corporate Management (2023) Vol. 5: 82-86. DOI: http://dx.doi.org/10.23977/acccm.2023.050910.

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