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安徽紧邻东部,如何形成中部的增长极对安徽经济发展至关重要。其中,如何发挥上市公司在产业结构调整和企业成长过程中的先导作用,引领大批企业走向经济竞争的前沿,是提高全省企业整体绩效的重要前提。研究试图利用结构方程模型,通过对安徽省上市公司董事会结构(包括董事会规模、管理董事比例、持股比例、董事会会议等指标)与公司绩效(净资产收益率、每股收益)关系的研究,为上市公司优化董事会结构进而提升经营绩效提供具有操作性的治理建议。 相似文献
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文章以2009年度我国深圳证券交易所318家上市公司作为研究样本,对董事长特征、董事会独立性与公司创新绩效关系进行实证研究,探寻董事长特征、董事会独立性与公司创新绩效之间的内在联系。研究结果表明:董事长教育程度越高,公司创新绩效越高;董事长年龄、董事会独立性与公司创新绩效的相关性不显著。 相似文献
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董事会的专有特征会对其职能的行使发挥作用,进而对公司绩效产生影响。本文实证分析了董事会稳定性特征对上市公司业绩的影响。结果发现:董事长的稳定对公司业绩有正相关影响,但是董事会规模的稳定对上市公司业绩有正相关影响没有得到证实。 相似文献
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文章以2005-2009年在我国交易所上市的信息技术业上市公司为样本,对董事会结构与公司绩效之间的关系进行了实证研究.结果发现:董事会会议次数、独立董事比例与公司经营绩效存在显著的正相关关系;董事会规模与公司绩效之间存在不显著的负相关关系;两职合一的董事会领导结构与公司经营缋效之间存在正相关关系. 相似文献
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董事会的专有特征会对其职能的行使发挥作用,进而对公司绩效产生影响。本文实证分析了董事会稳定性特征对上市公司业绩的影响。结果发现:"董事长的稳定对公司业绩有正相关影响",但是"董事会规模的稳定对上市公司业绩有正相关影响"没有得到证实。 相似文献
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综观我国当前许多地方在国有资产出资人监管模式的具体应用上,可谓多种多样,不少地方也在反复斟酌何种模式更能扬长避短。本文将目前存在的监管模式大致归纳为四种形式,即通过出资人对所出资企业组建或强化董事会的建设与运行、通过出资人外部派驻监事会、通过出资人委派财务总监,以及完全在公司法框架下全面重申和强化”三会”模式。本文根据出资人监管模式在监管独立性、监管效力性、监管持续性以及监管节约性四个方面的系统性特征,利用专门解决定性与定量交织问题的层次分析法,对决策行为的优化进行模拟量化比较,从而为理性优选出资人监管模式创建了一个新的思路。 相似文献
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We examine the relationship between performance of the bank holding company and several board characteristics. We find that board size, CEO tenure and board tenure enhance bank performance. However, we find no evidence that board structure or CEO power influences bank performance. More importantly, we show that the effect of board characteristics during the crisis is quite different. During the crisis, board size has a negative effect on Tobin’s Q and the non-performing asset ratio, which supports Jensen’s (1993) argument that large boards are less likely to function effectively. Further, we report that the non-performing asset ratio decreases with board independence during the crisis. 相似文献
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公司治理与公司绩效——甘肃上市公司的实证分析 总被引:1,自引:0,他引:1
以甘肃上市公司为样本,运用实证研究分析方法,研究公司治理结构与提高公司业绩的关系。实证研究结果表明:甘肃上市公司绩效与公司持股大于5%的股份在总股本中的比重呈正相关关系;与公司的董事长或(和)总经理兼任大股东的董事长(或,和)总经理(或,和)党委书记呈负相关关系;与独立董事比重呈正相关关系;与国有股在总股本中的比重没有相关关系;与董事会规模没有相关关系。这为我们改善甘肃上市公司治理结构与公司绩效的政策思考提供了有益的决策支持。 相似文献
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David Annandale Angus Morrison‐Saunders George Bouma 《Business Strategy and the Environment》2004,13(1):1-12
In the last decade there has been increasing emphasis on the use of voluntary environmental protection tools such as corporate environmental reporting (CER) and environmental management systems (EMSs). There has been relatively little research, however, on the impact of these tools on the actual environmental performance of companies. This paper presents the findings of a survey of 40 companies operating in Western Australia to determine the extent to which the implementation of two voluntary instruments has influenced company environmental performance. The research considered four questions: To what extent have CER and EMSs influenced the environmental performance of companies operating in Western Australia? What are the characteristics of these influences? How does the influence of EMSs on environmental performance compare to that of CER? Have other external factors concurrently influenced environmental performance? In general, most respondents indicated that EMSs had influenced environmental management practices to some extent. On the other hand, CER was seen more as a public relations exercise and had less impact on company practices compared with EMSs. Other factors that influenced environmental performance included pressure from clients, senior management, the public and regulators; corporate culture; and cost savings. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment. 相似文献
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董事会构成与财务报告舞弊问题研究 总被引:1,自引:0,他引:1
本文收集了1999年至2003年因财务报告舞弊而被证监会处罚的上市公司的数据作为样本进行研究,通过统计分析发现,内部人控制现象严重、董事会构成不合理、监事会形同虚设、董事长与总经理两职重合都是近年来财务造假公司的重要特征。进而指出提高会计信息质量,防止财务报告舞弊,须从完善内部治理机制尤其是董事会构成做起。 相似文献
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abstract Boards of directors have a number of roles. The board's monitoring function has been the subject of much work. Less examined is the role that the board has in setting company strategy. This paper uses agency and network perspectives in developing and testing the relationship between board characteristics and involvement in strategic decision making. Using primary and secondary data, our results suggest that the level of board involvement in strategic decision making is related to a number of governance variables. We demonstrate that involvement is generally lower where boards are highly interlocked. We also show that certain types of board interlocks – namely horizontal (same industry) and those involving direct links with the banking sector – are particularly associated with this negative effect. There is weaker evidence that board strategic involvement is lower where the roles of company chief executive and chair are combined. We find no evidence that factors such as board size, or the percentage of outside directors per se are related to board involvement in strategic decision making. In doing so, this paper adds to the growing literature synthesizing the structural features and processes of boards. 相似文献
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董事会是公司治理的核心层,董事会模式对上市公司的发展具有重要意义。文章讨论了我国上市公司的董事会模式及存在问题,并从提高董事会和监事会的运作效率方面提出改进董事会模式的建议与对策。 相似文献
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The Impact of the Board on Strategy: An Empirical Examination 总被引:8,自引:0,他引:8
Philip Stiles 《Journal of Management Studies》2001,38(5):627-650
Boards of directors are coming under increasing scrutiny, both in the wake of a number of serious corporate frauds and failures and through a more general debate about the nature of corporate governance and its role in achieving national competitiveness. Though research on boards is growing, there remains a lack of empirical studies on the perceptions of directors themselves as to their role and influence in the running of organizations, and in particular the strategic process.
This article responds to widespread calls for direct study of boards of directors by using a multi-method approach involving an in-depth examination of 51 directors of UK public companies, a survey of 121 company secretaries and four case studies of UK plcs, where multiple board members were interviewed. Through the use of a grounded methodology, this article examines the impact of boards on strategy and shows that by establishing the business definition, gatekeeping, selecting directors, and confidence building, the board influences the boundaries of strategic action. Evidence for the managerial domination of boards was slight, but the results showed support for a number of theoretical frameworks, suggesting that multiple perspectives are required to fully understand the nature of board activity. 相似文献
This article responds to widespread calls for direct study of boards of directors by using a multi-method approach involving an in-depth examination of 51 directors of UK public companies, a survey of 121 company secretaries and four case studies of UK plcs, where multiple board members were interviewed. Through the use of a grounded methodology, this article examines the impact of boards on strategy and shows that by establishing the business definition, gatekeeping, selecting directors, and confidence building, the board influences the boundaries of strategic action. Evidence for the managerial domination of boards was slight, but the results showed support for a number of theoretical frameworks, suggesting that multiple perspectives are required to fully understand the nature of board activity. 相似文献
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《Economic Systems》2017,41(1):5-25
This article provides new evidence on the structure, dynamics and performance effects of corporate boards in publicly traded companies in Russia. It takes advantage of a new and unique longitudinal dataset of virtually all Russian companies whose shares were traded in the RTS/MICEX/MOEX over 1998–2014. The analysis highlights a number of strong trends in the evolution of boards of directors, such as a declining participation of insider directors and an increasing participation of foreign and female directors. It also shows that board characteristics are linked to company performance (market-to-book ratio, Tobin’s Q, ROE and ROA), suggesting that boards of directors play a non-trivial role in corporate governance in Russia. Testing for structural breaks in the relationship between board composition and firm performance provides some evidence of the changing role of corporate boards over time. 相似文献
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Xinlong Su 《现代会计与审计》2006,2(4):37-48
Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees. 相似文献