| 中文题名： | 独立董事地位与监督效果 |
| 姓名： | |
| 保密级别： | 公开 |
| 论文语种： | 中文 |
| 学科代码： | 120203K |
| 学科专业： | |
| 学生类型： | 学士 |
| 学位： | 管理学学士 |
| 学位年度： | 2020 |
| 学校： | 北京师范大学 |
| 校区： | |
| 学院： | |
| 第一导师姓名： | |
| 第一导师单位： | |
| 提交日期： | 2020-06-17 |
| 答辩日期： | 2020-05-22 |
| 外文题名： | The Status of Independent Directors and Supervision Effect |
| 中文关键词： | |
| 外文关键词： | The Status of Independent Directors ; Information Transparency ; Business Performance ; Market Value |
| 中文摘要： |
本文以2008-2012年A股上市公司为样本研究了独立董事地位对其监督效果的影响，实证结果表明：独立董事地位越高，越能有效履行监督职能，具体表现为公司信息透明度提高、经营业绩改善和市场价值提高，这一监督效果的提升主要发生在国有企业。进一步研究发现，高地位的独立董事参加董事会会议更为积极，同时更少兼职其他公司的独立董事；更为积极的参会加强了独立董事的监督效果，而兼职公司数目与监督效果之间呈现出非线性关系。本研究有助于全面、深入理解独立董事地位对其监督效果的影响，对于资本市场健康发展具有借鉴意义。 |
| 外文摘要： |
This paper takes A-share listed companies from 2008 to 2012 as research samples to study the influence of the status of independent directors on their supervision effect. The empirical research finds that: high-status independent directors perform their supervision functions more effectively, which is manifested in the improvement of the company's information transparency, business performance and market value. The effect of improvement in supervision mainly occurs in state-owned enterprises. Further research shows that independent directors with high status are more active in attending board meetings, and willing to reduce the number of part-time companies. More active participation strengthened the supervision done by independent directors, while the number of part-time companies showed a non-linear relationship with this supervision effect. Thus, this study provides deeper insights into the influence of the status of independent directors on their supervision effect. It also indicates potentially beneficial pathways towards healthy and friendly company development.
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| 参考文献总数： | 57 |
| 馆藏号： | 本120203K/20055 |
| 开放日期： | 2021-06-17 |
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