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研究公司治理结构,可识别会计信息的主要使用者,以确定会计观。美国公司股权分散型特征,决定了会计决策有用观导向;德日公司机构控制型特征,决定了会计受耗责任观导向:我国公司治理结构,既有德日式的机构控制型,又有东亚式的拥有者管理型.我国以会计控制观寻向建立会计规范体系。既现实,又必要、可行,体现了中国会计特色。为与国际会计协调,我国会计规范体系可实行“一国两制”:一般企业会计以会计控制观为导向,上市公司会计以决策有用观为导向:或所有企业会计均以会计控制观为导向,上市公司会计再实行以决策有用观为导向。 相似文献
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公司治理结构是内部控制的基础,财务会计控制是内部控制的核心,是公司治理的手段。构建财务、会计和审计信息网络平台,实现决策、激励和监督约束机制的有效运行以达到公司,治理的目的,将财务会计控制纳入到公司治理的轨道上。 相似文献
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不同的公司治理结构会产生不同的会计模式.本文对会计模式在公司治理中的作用及不同公司治理结构下会计模式的选择进行了阐述,分析了我国公司会计模式的选择. 相似文献
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不同的公司治理结构会产生不同的会计模式。本文对会计模式在公司治理中的作用及不同公司治理结构下会计模式的选择进行了阐述,分析了我国公司会计模式的选择。 相似文献
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近年来,上市公司的治理成为企业改革的又一个热点话题,其中,会计在公司治理中所扮演的角色引起社会愈来愈多的关注,会计也成为人们非议的焦点.文章要理清的是会计在公司治理中真正的角色和地位是什么.以便正确发挥会计在公司治理中的作用.本文认为,会计在公司治理中所扮演的角色:一方面,财务会计作为一个信忠系统.在减少信息的不对称方面起着重要的作用;另一方面,管理会计监督合约条款的实施.对保障合约的有效运行发挥着重要的作用. 相似文献
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公司会计治理:公司治理与会计信息质量相关性研究的新视角 总被引:1,自引:0,他引:1
会计信息质量与公司治理存在强烈的互动关系,但相互作用机理并不明确.将公司会计治理从公司治理中解析出来,明晰了会计信息质量与公司治理的相互作用机理,为完善公司治理结构和提高会计信息质量提供了一种新的视角. 相似文献
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公司治理结构是现代公司制度的核心。良好有序的公司治理结构是内部控制的基础,是提高企业经济效益.保证会计信息质量,实现股东财富最大化的基本要素。而科学有效的内部控制是公司治理的重要组成部分,是现代企业实现经营管理目标的有力保证。公司治理与内部控制二者密不可分。本文旨在研究我国公司治理结构的缺陷对内部控制的影响。 相似文献
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略论公司治理与内部控制 总被引:14,自引:0,他引:14
公司治理和内部控制归根结底都是制度安排,这种制度安排是为了减少企业协调分工的交易费用。本文试图说明内部控制是内生于内部控制环境,公司治理是内部控制环境中最重要因素之一,它决定着内部控制运行的质量。 相似文献
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浅议新视角下的公司会计治理 总被引:1,自引:0,他引:1
岳晓丽 《经济技术协作信息》2012,(15):57-57
公司会计治理是公司治理的重要组成部分,研究公司治理必须研究公司会计治理。本文从表外的角度,选择对公司影响较大,确认、计量和披露较难的”负债”要素进行研究。在对表外负债的内涵和外延进行确认的基础上,通过问卷调查找出目前表外负债运行中存在的各种问题,并针对这些问题,提出表外负债的治理措施。 相似文献
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受会计管理体制的局限性、资源分配能力和操作流程不规范等因素影响,目前企业集团内部会计控制依然存在很多控制方面的问题。针对集团公司内控问题,分析其产生的原因,并提出了解决措施。 相似文献
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中国上市公司治理的主要问题探讨 总被引:1,自引:0,他引:1
本文首先界定了公司治理的概念和研究范畴,然后阐述了上市公司治理问题的理论分析框架及各国不同的治理模式。在此基础上,结合我国实际分析了上市公司治理存在的主要问题,得出了结论:我国上市公司治理所面临的主要问题与西方国家有很大的区别,西方国家成熟的公司治理理论不能完全照搬到我国,必须结合我国实际,从上市公司治理问题产生的根源入手,才能真正改善我国上市公司治理。 相似文献
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关于健全和完善我国上市公司治理结构几个关键问题的思考 总被引:27,自引:3,他引:24
健全和完善我国公司治理结构,前提是必须确定我国公司治理结构的目标就是“股东利益的最大化”,关键是改变国有股“一股独大”的畸形股权结构,核心是保证公司董事会的“独立性”,并建立充分履行其职能的运行机制,重点是要建立一个与公司治理结构相适应的公司外部治理机制,条件是要创造一种良好的公司治理文化。 相似文献
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Andreas Schäfer 《Applied economics》2013,45(19):2316-2329
Although pension funds have gained importance in the last two decades, their role has not been described in detail by economic models. This article focuses on the scope of these institutional investors when they are not satisfied with a management team of a company in which the pension fund holds a block of shares. Stock holdings by pension funds are largely dispersed. Therefore, any intervention by pension funds in corporate governance requires the formation of a coalition of pension funds. The realization of a coordinated intervention, in turn, is subject to the problems related to the provision of public goods, such as free riding. We find that the stock dispersion and the combined share of pension funds, coordination costs and the attractiveness of the exit option are relevant factors for determining the probability of the success of interventions. 相似文献
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Economic uncertainty disrupts firms’ ability to create value. Most related literature examines how various organizational characteristics affect value under extreme conditions – the global financial crisis. However, recent work in quantifying economic uncertainty now makes it possible to take a more nuanced approach in investigating the conditions under which this value reduction can be mitigated during more ‘commonly uncertain’ periods. In this paper we analyze the effects of corporate governance mechanisms and social responsibility investments on Tobin’s q across 13 years and 40 countries. Evidence suggests that shareholder-centric corporate governance policies restrict board and executive flexibility during uncertain times, and therefore stifle their ability to react effectively to adverse macroeconomic changes. We also find that CSR initiatives serve as insurance in that they preserve value under uncertainty by acting as a reservoir of social capital. 相似文献
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We apply structural event study methodology in the context of corporate governance to account for the interaction of two merger and acquisition (M&A) effects: synergy (total value) and dominance (bargaining power). The interaction of these effects simultaneously determines the parties’ abnormal returns. We posit that M&A synergy effects correspond to changes in agency costs between target’s management and target’s shareholders, while the dominance effects correspond to the balance of power between acquirer and target during negotiations. Our structural estimates suggest that more stable or entrenched directors generate higher value during normal operations but are softer negotiators when their firm becomes an acquisition target. 相似文献
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This study evaluates corporate governance practices of listed firms in the United Arab Emirates and investigates whether corporate governance mitigates/exacerbates the impact of leverage and risk on firm performance during crisis and non-crisis times. The study constructs a corporate governance index not only to examine the dispute of the role of corporate governance during the crisis but also its influence on other factors that fuelled the crisis. A firm-level panel data is used that spans the period 2008–2012 of all listed firms on Abu Dhabi Securities Exchange (ADX) and Dubai Financial Market (DFM). The study finds a positive influence of corporate governance strength on the accounting performance, but a negative influence on the firms’ economic performance. In normal times, corporate governance mitigates the negative influence of leverage and risk on the accounting and economic firm performance. However, this synergy effect varies across performance indicators during crisis. 相似文献
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This study investigates the effects of corporate governance compliance on market valuation in Malaysia using a sample of 164 companies listed on the Main Board in Bursa Malaysia from 5 different industries (consumer, trading & services, industrial, constructions and properties) within 2001 to 2005. Throughout, this study will use correlation and regression analysis in the SPSS software to determine the effects of corporate governance practices on Market Valuation. In analyzing firms' market valuation, we will use the Tobin's Q formula and for the corporate governance compliance, we will look at 4 criteria to compare with market valuation, which are (1) Board of Director's composition, (2) Board of Director's remuneration (salaries), (3) Board of Director's training and development, (4) Board of Director's meeting. In order to determine the effects between the corporate governance compliance and market valuation, we will use regression analysis. Based on the correlation analysis, the first null hypothesis must be rejected and the alternative hypothesis is accepted, in which dependent variable and independent variables are significantly correlated with BOD remuneration and BOD training availability. Overall, there is a significant relationship between Tobin's Q and independent variables (BOD remuneration and BOD training). This study also recommends that for the company who did not comply with the code, they should follow the best practice because it will be a pivotal weapon in facing with the fierce competition in era globalization. 相似文献
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Umar Nawaz Kayani Tracy-Anne De Silva Christopher Gan 《Applied economics letters》2019,26(11):938-942
This study reports the relationship of working capital management (WCM) and corporate governance (CG) on firm performance (FP) using system generalized method of moments (SGMM). SGMM controls potential sources of endogeneity. This study uses US listed firms and includes two stages. In the first stage, the individual impact of WCM and CG on FP is examined. In the second stage, the collective effect of WCM and CG on FP is examined. The study finds that efficient WCM and good CG practices do affect FP on both an individual basis and on a collective basis. Therefore, this study recommends that the impact of WCM, being a short-term performance indicator, and CG, being a long-term indicator should be considered collectively in the future while investigating financial FP. 相似文献