内部控制信息透明度与股权代理成本——基于A股主板制造业上市公司的经验证据

被引：19

作者：

杨丹 ^{[1
]}

万丽梅 ^{[2
]}

侯贝贝 ^{[3
]}

机构：

[1] 西南财经大学工商管理学院

[2] 西南财经大学会计学院

[3] 中国建设银行重庆市分行

来源：

投资研究 | 2013年 / 32卷 / 03期

关键词：

内部控制; 信息透明度; 股权代理成本;

D O I：

暂无

中图分类号：

F832.51 []; F224 [经济数学方法]; F233 [会计工作组织与制度];

学科分类号：

1201 ; 020204 ; 0701 ; 070104 ; 1202 ; 120201 ;

摘要：

内部控制信息披露与公司治理密不可分、双向互动,并对公司代理成本有直接的影响。本文通过构建内部控制信息透明度指标,考察了内部控制信息透明度对股东与管理层之间以及控股股东与中小股东之间两类股权代理成本的影响。研究发现:(1)内部控制信息透明度的加强有助于约束管理层的自利行为,从而抑制了第一类股权代理成本的产生;(2)内部控制信息透明度的加强可以约束控股股东的非经营性资金占用。

引用

页码：98 / 113

页数：16

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