和而不同以为治:董事会断裂带与公司违规行为

被引:57
作者
梁上坤 [1 ]
徐灿宇 [1 ]
王瑞华 [2 ]
机构
[1] 中央财经大学会计学院
[2] 不详
关键词
董事会断裂带; 公司违规; 违规倾向; 违规被稽查; 深层特征;
D O I
10.19985/j.cnki.cassjwe.2020.06.009
中图分类号
F271 [企业体制]; F832.51 [];
学科分类号
摘要
本文以2004-2016年中国A股上市公司为样本,考察董事会断裂带对公司违规行为的影响。研究发现:董事会断裂带对公司违规行为具有显著抑制作用,且对不同处罚程度的违规行为均存在;董事会断裂带降低了违规倾向、提高了违规被稽查的可能性、有助于缩短违规稽查时间;此外,董事会断裂带的这种抑制作用主要源于深层特征形成的断裂带。拓展性分析发现,高管权力水平会强化该抑制作用;相比国有企业,抑制作用在非国有企业中更显著。
引用
收藏
页码:171 / 192
页数:22
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