期刊文献+
共找到777篇文章
< 1 2 39 >
每页显示 20 50 100
An Empirical Research on the Relationship between Board of Directors Governance and Corporate Performance of Chinese Public Companies
1
作者 Jian Zhu Zengji Song Zongyi Zhang 《Chinese Business Review》 2004年第7期7-13,共7页
Board of directors is an important component part of corporate governance. As a governance mechanism, we empirically study relationship among the scale of the board of directors, the structure of the board of director... Board of directors is an important component part of corporate governance. As a governance mechanism, we empirically study relationship among the scale of the board of directors, the structure of the board of directors and the duality leadership structure with corporate performance in Chinese public companies. The result shows that the smaller scale of the board of the directors is, the better performance is. With the ownership structure changing better, the structure of the board of directors will change better and promote the performance. The duality leadership structure doesn't affect the corporate performance. The fundamental method for the governance effectiveness of the board is to set up the reasonable ownership structure and the marketing mechanism for occurrences in human . 展开更多
关键词 board of directors corporate governance corporate performance
下载PDF
A Study of the Role of the Board of Directors in Corporate Governance Based on UK Listed Companies
2
作者 Xinyan Jiang 《Proceedings of Business and Economic Studies》 2022年第6期47-50,共4页
Companies are directed and controlled by corporate governance.It acts on the company internally and externally.The board of directors is responsible for the governance of the company;that is to say,the board of direct... Companies are directed and controlled by corporate governance.It acts on the company internally and externally.The board of directors is responsible for the governance of the company;that is to say,the board of directors is the brain of the company,while corporate governance is the blood distributed throughout the company,which not only supplies blood to the whole,but also reflects the situation.Therefore,with regard to the role of the board of directors in corporate governance,this paper objectively analyzes the importance of the board of directors in corporate governance from theory to practice and from the internal composition of the board of directors to the impact of the board’s actions on the enterprise as a whole based on United Kingdom(UK)listed companies. 展开更多
关键词 UK listed company Corporate governance Board of directors
下载PDF
Female directors in the boardroom and intellectual capital performance:Does the“critical mass”matter?
3
作者 Hafiz Mustansar Javaid Qurat Ul Ain Rita D’Ecclesia 《Financial Innovation》 2023年第1期1995-2018,共24页
This research aims to investigate the influence of female directors on Intellectual Capital Performance(ICP)using a sample of manufacturing-listed companies in China.Our study investigates the link between having two ... This research aims to investigate the influence of female directors on Intellectual Capital Performance(ICP)using a sample of manufacturing-listed companies in China.Our study investigates the link between having two or more female directors and the Modified Value-Added Intellectual Coefficient(MVAIC)methodology,employing the critical mass theory from 2004–2017.We find that having a critical mass of female directors(three or more)shows a significant positive impact on MVAIC and its components,including human capital efficiency,structural capital efficiency,relational capital efficiency,and physical capital efficiency,with physical capital being the critical driver.Our study reveals that the critical mass participation of female directors substantially influences the IC efficiency of privately owned companies compared to state-owned companies.Moreover,the number of female directors also affects the IC performance of manufacturing companies in multiple regions.Our findings support the validity of group classification identified by Kanter and Critical Mass Theory.To the best of our knowledge,this is one of the few pieces of research that studies the role of female board directors in IC performance and Chinese manufacturing firms using MVAIC as an IC measure. 展开更多
关键词 Corporate governance Female directors Critical mass Intellectual capital State-owned enterprises(SOEs) China
下载PDF
Approaching Corporate Governance Structure
4
作者 傅晓 《海外英语》 2011年第3X期268-268,共1页
Corporate governance structure system, or corporate organization system, which is a management model and system on the basis that the investment and control are separate, is the rules of setting up and operating the c... Corporate governance structure system, or corporate organization system, which is a management model and system on the basis that the investment and control are separate, is the rules of setting up and operating the corporate organizations which is specified in Company laws among counties around the world. This article introduces the five parts of corporate governance structure system and discuses the function. 展开更多
关键词 CORPORATE governance general MEETING supervisory COMMITTEE MANAGER independent directors
下载PDF
A study on directors' remuneration and board committee in Malaysia
5
作者 Mohammad Talha Abdullah Sallehhuddin Abdullah Salim Shukor Masoud 《Journal of Modern Accounting and Auditing》 2009年第1期34-44,共11页
Researches on company directors' remuneration and its links with firms' performance and corporate governance have drawn wide attention as stakeholders are interested to find out whether directors received the right ... Researches on company directors' remuneration and its links with firms' performance and corporate governance have drawn wide attention as stakeholders are interested to find out whether directors received the right package of remuneration and whether it is always in line with the firm's performance and corporate governance policy. However, there is a lack of study examining the impact of specific board committee on directors' remuneration, particularly in emerging capital and financial market. This study, involving 120 Malaysian public listed companies, aims to examine this association. The study employs descriptive analysis, Pearson's correlation test and multivariate stepwise statistical technique. The result of the study indicates that there is a positive relationship between directors' remuneration with board executive committee, remuneration committee, nomination committee and corporate governance committee. The result also indicates negative relationship between directors' remuneration with employees share option scheme committee. However, all these associations are not significant, except ownership structure that is used as a control variable. This result prompts a need to reexamine the effectiveness of corporate governance practice through establishment of board committee in determining directors' remuneration. 展开更多
关键词 directors remuneration board of directors board committee corporate governance MALAYSIA
下载PDF
The effects of corporate governance compliance on market valuation in Malaysia
6
作者 Wan Mohammad Taufik Bin Wan Abdullah Noriza Binti Mohd Saad 《Chinese Business Review》 2009年第3期46-58,共13页
This study investigates the effects of corporate governance compliance on market valuation in Malaysia using a sample of 164 companies listed on the Main Board in Bursa Malaysia from 5 different industries (consumer,... This study investigates the effects of corporate governance compliance on market valuation in Malaysia using a sample of 164 companies listed on the Main Board in Bursa Malaysia from 5 different industries (consumer, trading & services, industrial, constructions and properties) within 2001 to 2005. Throughout, this study will use correlation and regression analysis in the SPSS software to determine the effects of corporate governance practices on Market Valuation. In analyzing firms' market valuation, we will use the Tobin's Q formula and for the corporate governance compliance, we will look at 4 criteria to compare with market valuation, which are (1) Board of Director's composition, (2) Board of Director's remuneration (salaries), (3) Board of Director's training and development, (4) Board of Director's meeting. In order to determine the effects between the corporate governance compliance and market valuation, we will use regression analysis. Based on the correlation analysis, the first null hypothesis must be rejected and the alternative hypothesis is accepted, in which dependent variable and independent variables are significantly correlated with BOD remuneration and BOD training availability. Overall, there is a significant relationship between Tobin's Q and independent variables (BOD remuneration and BOD training). This study also recommends that for the company who did not comply with the code, they should follow the best practice because it will be a pivotal weapon in facing with the fierce competition in era globalization. 展开更多
关键词 corporate governance compliance Board of directors market valuation Tobin's Q
下载PDF
Directors' Board Characteristics and Audit Quality: Evidence From Belgium
7
作者 Marjene Gana Azhaar Lajmi 《Journal of Modern Accounting and Auditing》 2011年第7期668-679,共12页
This study investigates the relationship between board characteristics and external audit quality on a sample of 97 Belgian listed companies during the period 2003-2007. Board characteristics proxies are the compositi... This study investigates the relationship between board characteristics and external audit quality on a sample of 97 Belgian listed companies during the period 2003-2007. Board characteristics proxies are the composition of the board, its independence, its structure in terms of duality or independence and its diligence. Our results are consistent with board independence and size being complements with external audit, rather than substitutes 展开更多
关键词 corporate governance audit fees big four directors board
下载PDF
Impact of Multiple Directorships on Performance for Companies Listed on the Johannesburg Stock Exchange (JSE)
8
作者 Ngonidzashe Chiranga Oscar Chiwira 《Economics World》 2014年第6期378-387,共10页
The study investigates the plausible link between multiple directorships and company performance for Johannesburg Stock Exchange (JSE) listed companies in South Africa. This study also interrogates whether companies... The study investigates the plausible link between multiple directorships and company performance for Johannesburg Stock Exchange (JSE) listed companies in South Africa. This study also interrogates whether companies with busy boards perform better or worse than non over-boarded companies. The incidence of multiple directorship on JSE is low, therefore the hypothesis is rejected at 5%. Over-boarded company directors attend significantly less board meetings. The Pearson correlation between connectedness and log-transformed financial ratios is not significant between all the six financial ratios. The study finds no difference in performance between over-boarded and non over-boarded companies, and no association between multiple directorships and company performance. 展开更多
关键词 corporate governance multiple directorships board of directors board effectiveness company performance
下载PDF
Analysis of Boards of Directors of Listed Companies --Empirical Evidence from China Stock Market
9
作者 Yunying Fu Jijun Kang 《Chinese Business Review》 2005年第1期69-78,共10页
Since stock markets came forth in China only about 15 years ago, there are many different characteristics of Chinese listed companies compared with those of western. According to the regulation on Chinese security mar... Since stock markets came forth in China only about 15 years ago, there are many different characteristics of Chinese listed companies compared with those of western. According to the regulation on Chinese security markets, an effective internal governance system is composed of systems of general meeting of shareholders, board of directors, board of supervisors and managers. The general meeting of shareholders, as the highest agency of power, makes decisions on important affairs of the company and one of its most important rights is to select qualified members for the board of directors. Board of directors exercises the resolution made by general meeting of shareholders and fulfil the responsibilities authorized by general meeting of shareholder during adjournment. Among the system arrangements above-mentioned, board of directors is the most important. However, the efficiency of internal governing system of the whole company depends on board of directors. Combined with ownership structure analysis, this paper analyses the status quo of boards of directors in China and demonstrates every attribute of Chinese listed companies' board of directors. 展开更多
关键词 board of director internal governance listed company
下载PDF
非国有董事治理积极性与国有企业审计意见决策 被引量:1
10
作者 吴秋生 姜一涵 独正元 《云南财经大学学报》 CSSCI 北大核心 2024年第1期59-78,共20页
如何发挥非国有董事治理积极性以提高国有企业审计意见质量,实现国有资产保值增值,是深化国有企业改革亟需研究的问题。以2013—2022年A股国有企业上市公司为样本,构建离散选择模型,以投非赞成票代理非国有董事治理积极性。研究发现,非... 如何发挥非国有董事治理积极性以提高国有企业审计意见质量,实现国有资产保值增值,是深化国有企业改革亟需研究的问题。以2013—2022年A股国有企业上市公司为样本,构建离散选择模型,以投非赞成票代理非国有董事治理积极性。研究发现,非国有董事治理积极性越高,越能够提示应计盈余管理风险,审计师越倾向出具非标准审计意见;第一大非国有股东持股比例越高,混改国有企业股权集中度越低,非国有董事治理积极性与审计意见谨慎性的关系越显著。经过稳健性检验,研究结论不变。进一步研究发现,非国有董事积极履行治理职能导致审计意见质量提高有利于混改国有企业资产保值增值,实现国有企业混改主要目标。研究结论对于国有企业审计师正确决策审计意见、非国有董事有效维权、政府监管部门和混改国有企业充分尊重非国有董事治理的积极性、实现国有企业改革目标,均具有启示意义。 展开更多
关键词 非国有董事治理 审计意见 股权结构 应计盈余管理 国有资产保值增值
下载PDF
论独立董事虚假陈述民事责任之优化——基于260家上市公司年报的实证研究
11
作者 张素华 刘寅 《河南财经政法大学学报》 CSSCI 2024年第6期67-77,共11页
独立董事虚假陈述民事责任的核心问题是,一方面过分依赖行政处罚决定书的认定结果,径直认定独立董事需承担民事责任;另一方面在虚假陈述损害后果过分高于独立董事赔偿能力的情况下,尚无适当的责任减免规则。原因在于,现有规则错误地将... 独立董事虚假陈述民事责任的核心问题是,一方面过分依赖行政处罚决定书的认定结果,径直认定独立董事需承担民事责任;另一方面在虚假陈述损害后果过分高于独立董事赔偿能力的情况下,尚无适当的责任减免规则。原因在于,现有规则错误地将独立董事定位为“全能型董事”。基于实证研究,我国应当塑造“监督型独立董事”,并构建与监督角色相契合的虚假陈述民事责任规则。在责任认定上,以勤勉义务为基础差异化判断独立董事损害行为,科学计算虚假陈述损害后果,采“相当性”原则认定独立董事损害行为与损害后果的因果关系,并优化无过错抗辩事由。在责任承担上,强制上市公司为独立董事购买责任险,使其覆盖独立董事轻微过错时的赔偿责任;在独立董事具有一般过错时应承担“差额倍数上限”赔偿责任;而在独立董事具有故意、重大过失时不能享受责任减免。 展开更多
关键词 独立董事 虚假陈述民事责任 公司治理
下载PDF
连锁董事如何影响上市公司审计费用?——基于中国A股上市公司的经验证据
12
作者 徐鹏 宋方杰 柳岩 《审计与经济研究》 CSSCI 北大核心 2024年第5期21-30,共10页
以中国A股上市公司为样本,基于繁忙假说、共谋假说检验了连锁董事对上市公司审计费用的影响及作用机理。研究发现,连锁董事会增加上市公司审计费用,且连锁董事的广度与深度均能显著增加上市公司审计费用。影响机制检验表明,连锁董事提... 以中国A股上市公司为样本,基于繁忙假说、共谋假说检验了连锁董事对上市公司审计费用的影响及作用机理。研究发现,连锁董事会增加上市公司审计费用,且连锁董事的广度与深度均能显著增加上市公司审计费用。影响机制检验表明,连锁董事提高了上市公司的财务风险,进而导致上市公司审计费用的增加。进一步研究发现,在内部连锁董事、非国有企业、机构投资者持股比例较高以及上市公司存在内部控制重大缺陷的情境中,连锁董事对上市公司审计费用的正向影响更强。相关结论进一步丰富了连锁董事任职和审计费用领域的理论研究,也可以为会计师事务所优化审计定价决策和上市公司完善公司治理制度提供参考。 展开更多
关键词 连锁董事 审计费用 财务风险 产权性质 机构投资者 内部控制 公司治理
下载PDF
董事高管责任保险与真实盈余管理——基于凸显效应 被引量:1
13
作者 屈伸 陈朝龙 +1 位作者 陈宁 陈璐 《管理工程学报》 CSSCI CSCD 北大核心 2024年第4期88-103,共16页
过往文献较少考虑董事高管责任保险与真实盈余管理的关系。本文基于2009—2020年中国A股上市公司数据研究发现,处于发展期的董事高管责任保险(简称“董责险”)负向影响真实盈余管理,且上述关系经过一系列稳健性检验依旧存在。本文基于... 过往文献较少考虑董事高管责任保险与真实盈余管理的关系。本文基于2009—2020年中国A股上市公司数据研究发现,处于发展期的董事高管责任保险(简称“董责险”)负向影响真实盈余管理,且上述关系经过一系列稳健性检验依旧存在。本文基于外部监督视角进一步分析发现:(1)认购董责险可以吸引媒体关注,进而负向影响真实盈余管理。(2)认购董责险可以减少分析师关注;分析师关注可以减少真实盈余管理;分析师关注在董责险与真实盈余管理的负向关系中起着正向遮掩效应。(3)在董责险与真实盈余管理的关系中,保险公司监督中介效应并不显著。公司的弱治理情境与董责险所处的发展阶段,使得中国的董责险治理在真实盈余管理层面“柳暗花明”。这给予了中国保险业与其他企业以发展启示,对于中国等发展中国家引进国外保险等治理举措具有借鉴意义。本文为董责险与盈余管理的研究提供了新的分析视角和经验证据,在一定程度上也体现了弱治理情境的优势。 展开更多
关键词 董事高管责任保险 盈余管理 行为信号理论 公司治理 弱治理情境
下载PDF
公共图书馆理事会中社会理事的构成及其作用研究——基于四川省公共图书馆第七次评估定级数据的分析
14
作者 高凡 成茂 +2 位作者 潘淑荣 简洁 李丹 《图书馆杂志》 CSSCI 北大核心 2024年第5期23-31,共9页
社会理事所具有的“双重”身份使其在公共图书馆理事会中发挥着特殊的作用。为进一步探究社会理事参与公共图书馆法人治理的现状,通过四川省第七次县级以上公共图书馆评估数据,对四川省公共图书馆社会理事成员的占比情况、产生方式、来... 社会理事所具有的“双重”身份使其在公共图书馆理事会中发挥着特殊的作用。为进一步探究社会理事参与公共图书馆法人治理的现状,通过四川省第七次县级以上公共图书馆评估数据,对四川省公共图书馆社会理事成员的占比情况、产生方式、来源结构等进行分析。研究发现,目前公共图书馆法人治理仍存在社会理事“缺位”“错位”、来源单一、结构与自身发展需求不适应等问题。进一步提出完善激励制度、发挥理事会外部力量、优化理事会结构、坚持因地制宜原则4项措施。 展开更多
关键词 公共图书馆 社会理事 法人治理
下载PDF
世界一流企业董事会组织模式研究——以国家能源集团为例
15
作者 李维安 陈兴晔 +1 位作者 杜寒玉 张耀伟 《未来与发展》 2024年第9期53-58,共6页
加快建设世界一流企业是党中央对国有企业改革发展作出的重大部署,面对治理体系和治理能力现代化的紧迫需求,国资央企亟待构建适应新发展阶段的战略型董事会组织模式。以国家能源集团为例,文章阐述了在董事会规范建设和有效运行方面的实... 加快建设世界一流企业是党中央对国有企业改革发展作出的重大部署,面对治理体系和治理能力现代化的紧迫需求,国资央企亟待构建适应新发展阶段的战略型董事会组织模式。以国家能源集团为例,文章阐述了在董事会规范建设和有效运行方面的实践,形成可供借鉴、推广的董事会组织治理经验,构建了助力企业成为世界一流企业的模型。世界一流战略型董事会应实现创新、绿色、价值三大发展方向,提升前瞻战略、科学决策、风险防控、创新推动和绿色治理五大核心竞争力,形成嵌入聚焦董事会核心战略治理职能为基石的组织架构。 展开更多
关键词 世界一流企业 战略型董事会 董事会组织模式 战略治理 中国特色现代企业制度
下载PDF
连锁董事网络程度中心度与企业ESG表现——基于不确定性的视角
16
作者 段俊斌 赵晓涛 《金融监管研究》 CSSCI 北大核心 2024年第8期74-94,共21页
本文以2009-2022年A股上市公司作为样本,基于企业连锁董事兼任信息,构建了企业之间连锁网络,计算程度中心度指标,实证检验了连锁董事网络程度中心度和企业ESG表现的关系以及不确定性在其中的调节作用。研究发现,连锁董事网络程度中心度... 本文以2009-2022年A股上市公司作为样本,基于企业连锁董事兼任信息,构建了企业之间连锁网络,计算程度中心度指标,实证检验了连锁董事网络程度中心度和企业ESG表现的关系以及不确定性在其中的调节作用。研究发现,连锁董事网络程度中心度与企业ESG表现呈正向关系。在影响机制方面,连锁董事网络中心度主要通过声誉和信息机制改善企业ESG表现。当不确定性较大时,不确定性会显著弱化连锁董事网络程度中心度对企业ESG表现的促进作用。具体而言,不确定性上升时,管理者为确保企业的持续发展会减少ESG投入以规避风险和资源的双重压力,从而降低企业的ESG表现。进一步的分析发现,连锁董事程度中心度对ESG分项中环境表现、治理表现的影响更强;不确定性对于连锁董事网络程度中心度与企业ESG表现关系的负向调节作用在低污染企业、东部地区以及非高科技企业中更强。本文进一步厘清了公司治理在应对外在环境不确定性过程中有关ESG的决策机制,有助于理解我国企业提升ESG表现的行为动机,并为监管部门引导企业提升ESG表现提供了决策参考。 展开更多
关键词 连锁董事网络 网络中心度 不确定性 ESG 公司治理
下载PDF
社会风险融入公司治理下的董事合规义务——困境、重释与平衡
17
作者 莫志 《海南大学学报(人文社会科学版)》 2025年第1期162-173,共12页
出于可持续发展的要求,社会风险的概念需融入公司治理,并凭借公司内部的源头预防优势来应对风险现实化后的公共损害。但传统的公司法及公司目的是以股东利益为导向,董事对社会因素的考量面临多元目标冲突和履职技术受限等困境。故要将... 出于可持续发展的要求,社会风险的概念需融入公司治理,并凭借公司内部的源头预防优势来应对风险现实化后的公共损害。但传统的公司法及公司目的是以股东利益为导向,董事对社会因素的考量面临多元目标冲突和履职技术受限等困境。故要将董事的监督义务重释为“构建公司社会风险防范体系”的强制性“合规义务”,以公共利益为管理导向,在受托于公司的前提下,与忠实、注意义务并列成为信义义务的子集。董事应在履职中采纳ESG方法,通过设置董事(会)级别的领导机关和“预防、侦察、调查与补救”的类型化流程,缓解风险多元化和技术化的挑战。而专业判断规则与责任区分规则,有助于平衡义务强化下的后端责任,避免董事对合规的过度反应产生的经营懈怠。 展开更多
关键词 社会风险 公司治理 董事合规义务
下载PDF
从康美事件看我国独立董事制度缺陷及治理
18
作者 柯贤杰 崔萌 《特区经济》 2024年第3期148-151,共4页
独立董事制度作为一种行之有效的治理模式,能显著降低企业的代理风险,改善内部治理结构。但在我国上市公司中,独立董事制度的治理作用却相当有限。本文通过回溯我国独立董事制度的起源,将公司治理视角与现有法律法规结合,对康美药业财... 独立董事制度作为一种行之有效的治理模式,能显著降低企业的代理风险,改善内部治理结构。但在我国上市公司中,独立董事制度的治理作用却相当有限。本文通过回溯我国独立董事制度的起源,将公司治理视角与现有法律法规结合,对康美药业财务造假事件进行梳理,从股权结构、勤勉尽责、履职动机和薪酬制度四个方面揭示独立董事制度存在的缺陷,并从监事会整合、内部治理和履职保障三个方面提出了相关建议,以期为我国独立董事制度的发展与完善提供参考。 展开更多
关键词 独立董事制度 公司治理 康美药业
下载PDF
中国独立董事制度治理困境研究——以康美药业事件为例
19
作者 漆鑫 《江苏商论》 2024年第6期125-128,共4页
独立董事制度在中国上市公司已存在20多年。独立董事从保护中小股东利益的立场出发对管理层进行监督,在一定程度上填补了中国公司内部治理机制的漏洞。然而康美药业操纵证券市场一案反映出独立董事职责的缺位,致使未承担勤勉义务的独立... 独立董事制度在中国上市公司已存在20多年。独立董事从保护中小股东利益的立场出发对管理层进行监督,在一定程度上填补了中国公司内部治理机制的漏洞。然而康美药业操纵证券市场一案反映出独立董事职责的缺位,致使未承担勤勉义务的独立董事被判承担天价赔偿的同时,也映射出中国独立董事制度的困境所在。于此,可以通过对独立董事制度现有问题以及原因的研究,对独立董事选任、责任认定以及履职保障方面提出相应的改进建议。 展开更多
关键词 公司治理结构 独立董事制度 履职保障
下载PDF
商务印书馆董事会研究
20
作者 王建辉 《出版与印刷》 2024年第1期90-100,共11页
研究商务印书馆董事会制度的成就与不足,为当代出版企业制度建构提供参考借鉴。文章对商务印书馆董事会的建立与运行机制进行考察,梳理商务印书馆董事、董事会及其制度、历任董事会主席等方面信息,指出商务印书馆董事会作为其现代企业... 研究商务印书馆董事会制度的成就与不足,为当代出版企业制度建构提供参考借鉴。文章对商务印书馆董事会的建立与运行机制进行考察,梳理商务印书馆董事、董事会及其制度、历任董事会主席等方面信息,指出商务印书馆董事会作为其现代企业制度的重要一环,在商务印书馆的发展中发挥了重要作用。提出商务印书馆作为探索者,其运作和发展印证了其体制的合理性和适用性;作为试错者,其董事会与经理层交叉过多、董事会主席基本非专职、董事会与经理层的权力难以制衡等不足,为当代出版企业在制度建构时的探索创新提供参考和借鉴。 展开更多
关键词 商务印书馆 董事会制度 法人治理结构 现代企业制度
下载PDF
上一页 1 2 39 下一页 到第
使用帮助 返回顶部