| "名人"独立董事履行职责状况分析——来自中国上市公司的证据 |
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| 引用本文： | 郑路航. "名人"独立董事履行职责状况分析——来自中国上市公司的证据[J]. 中南财经政法大学学报, 2011, 0(3) |
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| 作者姓名： | 郑路航 |
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| 作者单位： | 中国人民大学商学院,北京,100872 |
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| 摘 要： | 本文以2006～2007年我国A股上市公司为样本,实证检验了我国上市公司聘请的独立董事的知名度是否会影响其履职效力.结果发现,上市公司聘请的"名人"独立董事确实存在"知名度效应":学界"名人"独立董事对提高财务报告质量和抑制公司高管违规有显著影响,但同时发现学界"名人"独立董事和企业界"名人"独立董事在发表意见时没有履行好勤勉的职责,发表独立意见的可能性较小.此外,本文还发现具有财会背景和法律背景的独立董事有助于减少公司和高管个人违规事件的发生.这一结果表明上市公司聘请"名人"独立董事具有信息后果,支持独立董事能够降低代理成本的逻辑.
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| 关 键 词： | " 名人" 独立董事 履职效力 董事会 公司治理 |
Do Reputed Independent Directors Perform Their Responsibility: An Empirical Analysis from Listed Companies in China |
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| ZHENG Luhang. Do Reputed Independent Directors Perform Their Responsibility: An Empirical Analysis from Listed Companies in China[J]. Journal of Zhongnan University of Finance and Economics, 2011, 0(3) |
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| Authors: | ZHENG Luhang |
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| Affiliation: | ZHENG Luhang(School of Business,Renmin University of China,Beijing100872,China) |
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| Abstract: | This paper examines whether reputed independent directors affect their performance using a sample of 1548 firms between 2006 and 2007.A positive relation is found between the famous independent directors from academic circles and quality of financial reports.A negative relation is found between the famous independent directors from academic circles and personal fraud.A negative relation is also found between the famous independent directors and independent opinion.We also find independent directors major in... |
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| Keywords: | Reputed Independent Directors Performance Board of Director Corporate Governance |
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