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家族控股上市公司董事会治理效应的实证分析 被引量:3

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摘要 董事会是公司内部治理的关键环节。本文根据400多个样本公司的数据,实证检验了我国家族控股上市公司董事会治理对公司价值的影响。以董事会规模、董事会结构和董事会的激励为特征变量,通过实证分析发现我国家族控股上市公司中独立董事人数与反映公司价值的托宾Q值显著正相关;高管人员持股比例与公司价值显著正相关;董事会规模与公司价值没有显著相关性。
作者 汤小华
出处 《浙江社会科学》 CSSCI 北大核心 2007年第5期22-26,共5页 Zhejiang Social Sciences
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参考文献12

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二级参考文献19

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