摘要
利用新财富杂志评选的金牌董秘数据,研究了金牌董秘对公司盈余信息含量的影响,以及当选金牌董秘对其职业发展的影响。研究发现,相对于非金牌董秘公司,金牌董秘公司盈余价值相关性更高,董秘被评为金牌董秘后能够获得更高薪酬,并且离职率更低。进一步分析发现,金牌董秘更容易跳槽到大公司。研究结果表明,新财富金牌董秘的评选有一定的合理性,并且金牌董秘在经理人市场获得了认可,某种程度上能够作为资本市场评价董秘的重要标准。
Based on the data of gold board secretaries chosen through public appraisal by New Fortune journal,this paper investigates the influences of gold board secretaries on the earnings value relevance and the career development. We find that the earnings value relevance of the firms with gold board secretaries is higher than that of the firms with ordinary secretaries,and the gold board secretaries' salary is higher,the turnover rate is lower than that of the ordinary secretaries. Further analysis shows that gold board secretaries easily switch to big companies. The results indicate that the selection mechanism for gold board secretaries is reasonable and the gold board secretaries can be accepted in the markets for managers,and it can partly serve as a standard to evaluate board secretaries.
作者
刘文军
全进
LIU Wenjun;QUAN Jin(School of Management, Fujian Agriculture and Forest University, Fuzhou 350002, China)
出处
《南京财经大学学报》
2018年第4期80-88,99,共10页
Journal of Nanjing University of Finance and Economics
基金
国家自然科学基金青年项目(71702032)
福建省中青年教师教育科研项目(JAS160161)
关键词
金牌董秘
盈余价值相关性
董秘职业发展
gold board secretaries
earnings value relevance
career development of board secretaries