西安石油大学学报（社会科学版）2016，Vol.25Issue(2)：44-51,8.
公司治理结构对企业财务风险影响的实证研究--基于我国石油天然气行业沪深A股上市公司
An Empirical Study on the Impact of Corporate Governance Structure on Corporate Financial Risk-Based on Shanghai and Shenzhen A Shares Listed Corporation in Chinaˊs Oil and Natural Gas Industry
王娜1
作者信息
- 1. 西安石油大学 经济管理学院，陕西 西安710065
- 折叠
摘要
Abstract
Through the systematic analysis on the theory of corporate governance influencing corporate fi-nancial risk,an empirical study was carried out by means of multiple linear regression. Based on three aspects of board structure,shareholding structure,and executive incentive,a regression analysis was conducted on their own independent variables and their corresponding dependent variables. Then a general regression analysis was given to 8 variables and their dependent variables. According to the above analysis and research,it was found that only the proportion of independent directors and executive compensation can significantly influence the fi-nancial risk in the oil and gas industry. As a whole,the improvement of corporate governance structure can re-duce the occurrence of financial risk,which provides certain reference for oil-gas listed Corporation to prevent financial risks.关键词
石油天然气行业/上市公司/公司治理结构/财务风险Key words
petroleum and natural gas industry/listed corporation/corporate governance structure/fi-nancial risk分类
管理科学引用本文复制引用
王娜..公司治理结构对企业财务风险影响的实证研究--基于我国石油天然气行业沪深A股上市公司[J].西安石油大学学报（社会科学版）,2016,25(2):44-51,8.
