经济与管理研究2016，Vol.37Issue(5)：105-112,144,9.DOI:10.13502/j.cnki.issn1000-7636.2016.05.014
信息环境波动与董事会风险功能--基于风险信息披露视角
Information Environment Dynamics and Risk Function of Corporate Board-Based on the Perspective of Risk Disclosure
摘要
Abstract
Based on the risk function of boards,from the perspective of future risk numbers,future risk response and degree of detail in the future risk information disclosure,this paper investigates the relationship among board committees, information environment dynamics and future risk assessment.The results show that the qualities of board committees have positive effects on the future risk assessment.And information environment dynamics has a moderating effect on the relationship between board committees and future risk assessment.These evidences suggest that companies should improve the quality of board committees,at the same time,companies also need to pay attention to the negative effects of analysts’ annual earnings forecast errors and take proper actions in order to improve the firm’s risk assessment capabilities.关键词
专业委员会/风险功能/信息环境变动/风险信息披露Key words
board committees/risk function/information environment dynamics/risk disclosure分类
管理科学引用本文复制引用
周婷婷,李维安..信息环境波动与董事会风险功能--基于风险信息披露视角[J].经济与管理研究,2016,37(5):105-112,144,9.基金项目
教育部人文社会科学研究青年基金项目“披露动机、策略与风险信息功能研究基于风险预警与谋利工具视角”（14YJC630215）；国家自然科学基金青年科学项目“国有企业股权多元化、权力配置与产品市场---基于治理粘性视角”（71402004）；国家自然科学基金项目“中国民营企业集团金字塔结构债务融资优势研究---基于内外部资本市场的视角” （）
