独立董事履职影响因素与上市公司违规行为关系实证的研究.pdfVIP

2008 11 22 11( 107) 曹 伦, 陈维 (四川大学 工商管理学院, 成都 610041) : , : , ; : ; ; ; ; ; ; : F724. 6 : A : 100 1- 8409( 2008) 11- 0127- 06 Emp irical Stud on the Relationsh ip between Influential Factors in the Prosecution of Independent D irectors Duties and L isted Companies Illegal Actions in Ch ina CAO Lun, CHEN W ei zheng (School of Business, S ichuan University, Chengdu 610064) Abstra ct: This paper starts from independent directors, and studies the relationship bewt een them ain influential factors in the prosecution of their duties and listed companies illegal actions, and reflects that the reasonable pro fessional know ledge structure of independent directors has a significant negative correlation w ith listed companies illegal actions, and reasonable professional know ledge structure can prevent listed companies illegal actions; while the allowance of independent directors has a significant positive correlation w ith listed companies illegal act ions, which challenges allow ance- driven mechanism atpresent in Ch ina. H igh allow ancem a notwell inspire the pros ecution of independent directors duties and prevent listed companies illegal act ions. K ey w ords: independent directors; professionalbackground; professionalknow ledge structure; allow ance- driven mechanism; tmi e and energ ; listed companies; illegal actions [ 1] , , 2004 1112005 177 2006 101 , , , , , ,