摘要
以中国沪深两市14家上市商业银行作为研究样本,使用其2007年度财务报告数据,运用最小二乘估计(OLS)方法,从股东、董事会和高级管理层三个维度对公司治理与经营绩效(ROA、NPL)之间的关系进行实证分析表明,国家控股、股权集中度和战略投资者对银行公司治理绩效不存在显著影响,内部执行董事比例、高管薪酬与其经营绩效呈负相关关系;而高管持股则和经营绩效存在正相关关系。
Based on the 2007 financial data of 14 listed commercial banks in Shanghai and Shenzhen stock market, from three dimensions of shareholders, directorate and high management, using the OLS method to examine the relationship between corporate governance of the listed commercial banks and their performance. It is demonstrated that state owned, concentration ratio and strategy investors have no evident impact on the banks＇ performance; the ratio of inner board and the management payroll have negative impact on the banks, performance and the management ownership has positive impact on the banks＇ performance.
出处
《经济与管理》
2008年第8期37-42,共6页
Economy and Management
关键词
上市商业银行
公司治理
绩效
listed commercial banks
corporate governance
performance
