论董事会权威性是否抑制了企业违规
On Whether the Authority of the Board of Directors Inhibits Corporate Violations
吴坤朋1
作者信息
- 1. 安徽大学 商学院,安徽 合肥 230601
- 折叠
摘要
文章以 2011-2019 年中国国有上市公司为样本,以董事会权威性为出发点,实证检验其对企业违规的影响.研究发现:董事会在权威性方面,明显遏制了企业违规倾向和恶劣程度;进一步研究发现,董事会权威性主要通过降低代理成本来抑制企业违规.文章的研究表明,董事会的权威在防范国有上市公司违规方面作用举足轻重,为国有企业董事会改革提供了新的参考思路.
Abstract
This paper takes the example of China's state-owned listed companies from 2011 to 2019 as a sample,and takes the authority of the board of directors as the starting point,to empirically test their impact on corporate violations.Studies find that the authority of the board of directors significantly inhibits the tendency and severity of the violation.The further research shows that the authority of the board of directors inhibits the violation by reducing agency costs.The research in this paper suggests that authority of the board of directors plays an important role in inhibiting violations in state-owned listed companies and provides new reference ideas for board reform in state-owned enterprises.
关键词
企业违规/董事会权威性/代理成本/国有企业Key words
corporate violations/authority of the board of directors/agency costs/state-owned enterprises引用本文复制引用
基金项目
新时代育人质量工程省级研究生创新创业实践项目(2022)(2022cxcysj034)
出版年
2024
NETL
NSTL
维普
万方数据