期刊文献+

上市公司董事会治理结构层次实证研究 被引量:3

下载PDF
导出
摘要 董事会治理是公司治理中的核心内容,但董事会治理也是一项复杂的工程。本文以董事会结构层次为研究对象,探寻董事会治理中的相关关系,为提高董事会治理效率提供实证经验。
作者 张海斌
机构地区 中原工学院
出处 《合作经济与科技》 2010年第7期16-18,共3页 Co-Operative Economy & Science
  • 相关文献

二级参考文献15

  • 1Beasley, M. S. 1996, An empirical analysis of the relation between the board of director composition and financial statement fraud [ J ]. The Accouting Review, 71 (October) : 443 -465.
  • 2Dechow, P , R, Sloan, and A. Sweeney. 1996 Causes and consequences of earnings manipulation:An analysis of firmssubject to enforcement actions by the SEC. I J] Contemporary Accounting Research, 13:1 -26.
  • 3Chtourou, S, Bedard, J, Couteau, L,2001. Corporate governance : and earnings management [ R ] , Working paper, University Laval, Canada.
  • 4April Klein. 2002. Audit committee, board of director characteristics, and earnings management [ J ] Journal of Accounting and Economics, 33(2002) :375 -400.
  • 5Lanfeng Kao, Anlin Chen. 2004. The effects of board characteristics on earnings management [ J ] Corporate Ownership&Control, 1 (3) :96 - 107.
  • 6Uzun, Hatice; Szewcayk, Samuel H. ; Varma, Raj. 2004, Board Composition and Corporate Fraud[J]. Financial Analysts Journal, 60 (3) : 33 - 43.
  • 7Peasnell, K.V. ; Pope, P. F. ; Young, S. 2005 ,Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? [ J ] Journal of Business Fiance &Accounting, 32(7) :1311 -1346.
  • 8Jean Bedard, Sonda Marrakchi Chtourou, and Lucie Courteau. 2004, The effect of audit committee expetrise,independence, and activity on aggressive earnings management [ J ] Journal of Practice&Theory (September) :13- 35.
  • 9Biao Xie, Wallace N. Devidson, Peter J. DaDalt. 2003. Earnings management and corporate governance: the role of the board and the audit committee [ J ]. Journal of Corporate Finance, 9:295 -316.
  • 10Anderson, Roald C. ; Mansi, Sattar A. ; Reeb, David M. 2004, Board characteristics, accouting report integrity, and the cost of debt [ J ], Journal of Accunting&Econcmics, 37 (3) :315 - 342.

共引文献242

同被引文献23

  • 1黄成波.股权结构与公司治理[J].经济师,2006(3):60-62. 被引量:5
  • 2吴清华,王平心,殷俊明.审计委员会、董事会特征与财务呈报质量——一项基于中国证券市场的实证研究[J].管理评论,2006,18(7):49-56. 被引量:52
  • 3冯建,黄建华.第一大股东控股与盈利信息披露及时性研究[J].会计之友,2007(08X):59-61. 被引量:3
  • 4Wu C. H. , Wu C. S. , Vicotr. W. Liu. The release timing of annual reports and board characteristics[J ]. The international Journal of Business and Finance Research, 2008 (2) " 103-118.
  • 5Forker J. J.. Corporate governance and disclosure quality [J]. Accounting and Business Research, 1992, 22(86): 111-124.
  • 6Cooper A C, A Bruno. Success among Technology Firms, Business Horizons, 1977 ; 2.
  • 7Daily C M, Dalton D R. CEO and Turnover in Failing Finns: An Illusion of Change. Management Journal, 1995 ; 16 Director Strategic.
  • 8Morck R, Shleifer A, Roberb W V. Management ownership and market valuation: an empirical analysis. Jour- nal of Financial Economics, 1988 ; 4.
  • 9Warfield T D, John J W. Wild K L. Managerial ownership, accounting choices and in formativeness of earn- ings.Journal of Accounting and Economics, 1995 ; 1.
  • 10Flagg J C, Giroux G A, Wiggins C E. Predicting Corporate Bankruptcy Using Failing Firms. Review of Fi- nancial Economics, 1991 ; 1.

引证文献3

二级引证文献10

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部