摘要
独立董事能否有效地发挥监督作用?利用社会网络分析方法,实证检验了独立董事网络位置对上市公司盈余质量的影响。研究发现:独立董事在董事网络的位置会提升其治理效应,具体表现为降低上市公司盈余管理水平、增加盈余反应系数。结论丰富了"网络和治理"的研究文献,为独立董事有效性的研究提供经验证据。
Does an independent director execute his function of supervision？ By using the analytic method of social networks, we tested the influence of web location of independent directors on the quality of earnings information of listed companies in an empirical way. We have found that the location of independent directors in the web will increase their supervision power. At the same time this position will decrease the earnings management level of listed companies, but raising the reaction coefficient of earnings. This conclusion enriches the literature of ＂web and governance＂ and provides empirical evidence for the study of the efficiency of independent directors.
出处
《审计与经济研究》
CSSCI
北大核心
2014年第2期67-75,84,共10页
Journal of Audit & Economics
关键词
独立董事治理
社会网络分析
董事网络
盈余质量管理
盈余反应系数
资本市场
会计信息
independent directors governance
social web analysis
directors netwark
earnings information quality
earningsquality management
earnings response coefficient
capital market
accounting information
