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咨询董事、监督董事与董事会治理有效性:来自中国资本市场的证据
Advisory Directors, Monitoring Directors and Board Governance Effectiveness: Evidence Come From Capital Market of China
摘要点击 3734  全文点击 66  投稿时间:2012-03-04  修订日期:2012-10-19
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中文关键词  咨询董事;监督董事;咨询绩效;监督绩效;董事会治理有效性
英文关键词  Advisory Directors;Monitoring Directors;Advising Performance;Monitoring Performance;Board Governance Effectiveness
基金项目  国家自然科学基金项目(面上项目,重点项目,重大项目)
学科分类代码  
作者单位E-mail
龚辉锋 南京大学商学院;桂林理工大学管理学院 windafen@163.com 
茅宁 南京大学商学院  
中文摘要
      根据现任职位、任职经历和任职知识三个维度将董事会成员分为咨询董事和监督董事,利用中国1868家A股上市公司数据,实证检验了这两类董事对董事会咨询绩效和监督绩效的影响。研究发现:(1)咨询董事数量与董事会咨询绩效正相关,公司特有知识、公司咨询需求和CEO接受咨询意愿有正向调节作用;(2)咨询董事数量的增加不会削弱董事会的监督绩效;(3)监督董事数量与董事会监督绩效正相关,但对董事会咨询绩效产生一定负面影响。研究结论对于提高董事会治理有效性具有重要的理论价值和实践意义。
英文摘要
      Based on their current job positions, job experiences and job knowledge, the research divides the directors into advisory directors and monitoring directors, and tests the effects of advisory and monitoring directors on board effectiveness in a sample of 1868 A-share stock market firms in China respectively. The results suggest that the number of advisory director is positively and significantly associated with board advising performance, The relationship between advising directors and advising effectiveness is positively moderated by directors' firm-specific knowledge, firm's advising needs and CEO's willingness to accept strategic advising from directors. Moreover, advisory directors may not diminish the effectiveness of board monitoring. Further, monitoring is associated with better board monitoring performance but weaker advising. Findings have important implications for theory and practice regarding how to enhance board governance effectiveness.
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