| 股权结构、董事会治理与上市公司高管违规行为——我国上市公司高管人员"落马"现象的实证分析 |
| |
| 引用本文： | 周好文,李纪建,刘婷婷.股权结构、董事会治理与上市公司高管违规行为——我国上市公司高管人员"落马"现象的实证分析[J].当代经济科学,2006,28(6):71-79. |
| |
| 作者姓名： | 周好文 李纪建 刘婷婷 |
| |
| 作者单位： | 1. 西安交通大学,经济与金融学院,陕西,西安,710061
2. 广西师范大学,法商学院,广西,桂林,541001 |
| |
| 摘 要： | 本文采集了2004年1月～2006年1月期间公开披露高管人员违规落马现象的31家上市公司作为研究样本,通过逻辑回归模型对股权结构、董事会治理与上市公司高管违规行为进行了实证分析.研究表明,股权集中度与上市公司高管违规成显著正相关;董事会规模、高管薪酬、学历构成、内部人控制等因素与上市公司高管违规有显著相关关系.治理上市公司高管违规,应重点从股权结构和董事会治理上取得实效.
|
| 关 键 词： | 上市公司 股权结构 董事会 高管违规 |
| 文章编号： | 1002-2848-2006（06）-0071-09 |
| 收稿时间： | 2006-05-30 |
| 修稿时间： | 2006年5月30日 |
Ownership Structure, Board of Directors' Governance and Top Management Fraud in Listed Companies——Empirical Analysis Based on Chinese Cases |
| |
| ZHOU Hao-wen,LI Ji-jian,LIU Ting-ting.Ownership Structure, Board of Directors'''' Governance and Top Management Fraud in Listed Companies——Empirical Analysis Based on Chinese Cases[J].Modern Economic Science,2006,28(6):71-79. |
| |
| Authors: | ZHOU Hao-wen LI Ji-jian LIU Ting-ting |
| |
| Abstract: | Numerous top management frauds have attracted extensive attention in Chinese listed companies.This paper examines the relation between top management fraud,ownership structure and board of directors' governance.Based on selected 31 cases from fraud companies through 2004-2006,we conduct an empirical study with binary Logistic Regression.We find that equity concentration has a positive correlation with top management fraud,that board scale,top management salary,education background and internal control have significant relation with fraud.The paper gives some theoretic explanation and proposes a tentative solution. |
| |
| Keywords: | Listed companies Ownership structure Board of directors' governance Top management fraud |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
