董事高管责任保险与企业风险承担

被引：21

作者：

文雯

机构：

[1] 中国人民大学商学院

来源：

山西财经大学学报 | 2017年 / 39卷 / 08期

关键词：

董事高管责任保险; 企业风险承担; 成长机会; 市场化程度; 企业创新;

D O I：

10.13781/j.cnki.1007-9556.2017.08.008

中图分类号：

F272.3 [经营决策]; F842.6 [各种类型保险];

学科分类号：

摘要：

以中国2002-2013年沪深A股上市公司为样本,实证研究董事高管责任保险(简称"D&O保险")对于企业风险承担的影响。研究发现,D&O保险的购买提升了企业风险承担水平,说明D&O保险起到了良好的公司治理作用;当企业成长性更好,企业所在地区市场化程度更高时,D&O保险对企业风险承担的促进作用显著更强。进一步研究表明,D&O保险通过提升企业的创新能力显著提升了企业风险承担水平。研究结论为我国企业引入和发展D&O保险提供了经验参考。

引用

页码：101 / 112

页数：12

共 20 条

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