尹美群1,李曉寧2,隋馨ba).機構(gou)投dun)收 gu)東(dong)積極主義、審計委員bei)嶂魅偽bei)景ba)卣饔 蠹莆 被(bei)嶂衛  J].南京審計學院學報(bao),2021,(2):
機構(gou)投dun)收 gu)東(dong)積極主義、審計委員bei)嶂魅偽bei)景ba)卣饔 蠹莆 被(bei)嶂衛  /span>
  
DOI︰
中文關(guan)鍵詞(ci):  機構(gou)投dun)收/u>  股(gu)東(dong)積極主義  背(bei)景ba)卣/u>  治理效率  財(cai)務報(bao)告(gao)質量
英文關(guan)鍵詞(ci):institutional shareholder  shareholder activism  background characteristics  governing efficiency  quality of financial report
基金項目:北(bei)京市社會科學基金項目(18GLB038)
作者單(dan)位
尹美群1,李曉寧2,隋馨ba) 1.中國政法(fa)大(da)學 商學院北(bei)京 1000882.北(bei)京第(di)二(er)外國語學院 商學院北(bei)京 1000243.浦發(fa)銀行 北(bei)京分(fen)行北(bei)京 100000 
摘要點(dian)擊次(ci)數: 141
全文下載次(ci)數: 160
中文摘要:
      利用2014—2018年在上海證券交易所和深圳證券交易所上市公(gong)司的(de)非(fei)平衡面板(ban)數據作為研究樣本(ben),研究了機構(gou)投dun)收 gu)東(dong)積極主義、審計委員bei)嶂魅偽bei)景ba)卣骱蛻蠹莆 被(bei)嶂衛  嗜叩de)關(guan)系dan) de)到(dao)如下結論︰(1)審計委員bei)嶂魅撾 鋇(bei)納 接 蠹莆 被(bei)嶂衛  食cheng)正相關(guan);(2)在審計委員bei)嶂魅撾 北(bei)鏡di)化的(de)情況下,公(gong)司審計委員bei)岬de)治理效率更(geng)高(gao);(3)和機構(gou)投dun)收叱chi)股(gu)比(bi)例較低(di)的(de)公(gong)司相比(bi),在機構(gou)投dun)收叱chi)股(gu)比(bi)例較高(gao)的(de)公(gong)司中,審計委員bei)嶂魅撾 鋇(bei)納約笆(ba)欠fu)本(ben)地(di)化特征能夠(gou)更(geng)加有效地(di)提高(gao)審計委員bei)岬de)治理效率;(4)相比(bi)于交易型機構(gou)投dun)收擼 榷ding)型機構(gou)投dun)收唚芄gou)正向調(diao)節審計委員bei)嶂魅偽bei)景ba)卣饔 蠹莆 被(bei)嶂衛  手 淶de)正相關(guan)關(guan)系dai)/span>
英文摘要:
      Using the unbalanced panel data of companies listed on Shanghai Stock Exchange and Shenzhen Stock Exchange from 2014 to 2018 as a research sample, through empirical analysis, the relationship among institutional shareholder activism, the background characteristics of the audit committee director and the efficiency of the audit committee are studied. The following conclusions are drawn︰(1) The reputation level of the audit committee director is positively related to the audit committee effectiveness;(2) The company’s audit committee effectiveness is higher when the chairman of the audit committee is localized;(3) Compared with companies with lower institutional investor shareholdings, in companies with higher institutional investor shareholdings, the reputation level and localization of the audit committee director can improve audit committee effectiveness more effectively;(4) Compared with transactional institutional investors, stable institutional investors can positively moderate the correlation between the audit committee director background characteristics and the audit committee effectiveness.
查(cha)看ci) /u>  下載PDF閱讀(du)器
關(guan)閉
双色球中33个死规律-双色球中33个死规律首页-双色球中33个死规律登录 | 下一页