经济与管理研究Issue(1):123-131,9.
外部治理环境、控制权私有收益与上市公司高管晋升效率
External Government Environment,Private Benefits of Control and the Efficiency of Executive Promotion in Listed Companies
摘要
Abstract
Based on the data of China’s A-share listed companies from 2001 to 2012,this paper investigates how the private benefits of controlling shareholder affects the efficiency of executive’s promotion.It is found that the private benefits of control effectively lessen the obvious relationship between the executive’s promotion and firm performance, especially when external legal environment is poor or trade competition level is low.关键词
高管晋升效率/控制权私有收益/法律环境/产品市场竞争Key words
efficiency of executive promotion/private benefits of control/law environment/product market competition分类
管理科学引用本文复制引用
戴德明,王茂林,林慧婷..外部治理环境、控制权私有收益与上市公司高管晋升效率[J].经济与管理研究,2015,(1):123-131,9.基金项目
国家自然科学基金项目“基于会计制度变迁的所得税会计信息有用性研究”(71272152);中国人民大学研究品牌计划“发展会计管理活动论”(10XNI010);中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)“产品市场竞争与企业创新” ()