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董事会特征对会计稳健性的影响 被引量:1

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摘要 本文采用我国非金融上市公司平衡面板数据,运用广义最小二乘法(GLS)实证检验董事会规模、独立董事比例、董事长与总经理两职分离程度和董事会会议次数等一系列董事会特征因素如何影响会计稳健性。具体而言:(1)董事会规模与会计稳健性显著负相关;(2)独立董事比例与会计稳健性显著正相关;(3)董事长与总经理两职分离程度和董事会会议次数对会计稳健性影响不显著。
作者 曾琰
出处 《商业会计》 2013年第17期85-87,共3页 Commercial Accounting
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参考文献8

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二级参考文献46

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