How to make independent directors actively perform their duties and avoid financial scandals of listed companies is an important issue in the current study of independent director system.However,it is still difficult to make independent directors play their real role.From the perspective of social exchange theory,shareholder trust,CEO and financial personnel can promote the active performance of independent directors by providing information.The personal relationship between shareholders,CEO,financial personnel and the independent directors plays a moderating role in this.And accordingly,the paper provides solution measures,hoping to provide new ideas for independent directors to play their real role in China.
关键词
独立董事/CEO和财务人员/社会交换/互惠原则/私人关系
Key words
independent directors/CEO and financial personnel/social exchange/reciprocity principle/private relationship
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