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dc.contributor.advisor刘振涛
dc.contributor.author陈雯
dc.date.accessioned2018-12-05T00:51:16Z
dc.date.available2018-12-05T00:51:16Z
dc.date.issued2017-11-01
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/166432
dc.description.abstract公司治理机制是当代企业管理的核心,董事会在公司治理中发挥至关重要的作用,是影响公司经营业绩的重要因素,而规模是影响董事会运作有效性的重要特征之一。已有的研究发现,规模大的董事会倾向于采取保守的经营策略,做出的决策更温和稳健,进而在公司形成风险规避的管理氛围,降低公司风险承担水平。由于董事会存在的意义是保障股东的利益,本文研究董事会规模扩大导致的公司风险降低是否会损害股东的利益,这具有较强的现实意义。过去对董事会的研究主要基于股东-经理人代理理论,本文从风险角度研究董事会规模对股东权益价值的影响,这是本文的创新点。 本文认为董事会规模扩大导致的公司风险规避会损害股东利益但对债权人有利。通过实证...
dc.description.abstractThe board of directors is an integral part of corporate governance which plays an important role in corporate performance. And board size is one of the factors determining its operation efficiency. Prior literature documents that larger boards pursue conservative policies and the decisions they made are moderate, which lead to an environment of risk aversion and reduce firm risk. As board of direc...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=56661&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=61908
dc.subject董事会规模
dc.subject公司风险
dc.subject股东权益价值
dc.subjectBoard Size
dc.subjectFirm Risk
dc.subjectEquity Value
dc.title董事会规模、公司风险与股东权益价值——基于沪深A股的实证研究
dc.title.alternativeBoard Size, Firm Risk and Equity Value:Firm-level Evidence from Chinese Shanghai and Shenzhen Stock Market
dc.typethesis
dc.date.replied2017-05-19
dc.description.note学位:管理学硕士
dc.description.note院系专业:财务管理与会计研究院_财务学
dc.description.note学号:27820141150156


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