高管团队异质性、股权集中度与上市公司财务绩效——基于2010-2017年创业板上市公司数据
作者:
作者单位:

安徽财经大学会计学院

作者简介:

聂小娟,女,主要研究方向为公司治理与财务。

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中图分类号:

F27

基金项目:

安徽财经大学科研创新基金项目(ACYC2017167)


Heterogeneity of TMT, Ownership Concentration and Financial Performance of Listed Companies——Based on The Data of the Listed Companies on the Second-Board Market from 2010 to 2017
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Affiliation:

School of Accounting,Anhui University of Finance and Economics

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    摘要:

    高管团队异质性与企业财务绩效关系的研究包含:直接研究高管团队异质性与企业财务绩效间的关系;引入中介变量,探讨高管团队异质性与企业绩效之间的过程;引入调节变量,探讨高管团队异质性与企业绩效之间的过程是否会有其他因素的调节作用。从股权集中度作为调节性视角为公司高层建设提供实证依据,可使高管团队的年龄、任期、学历、教育背景分布更为合理。

    Abstract:

    The research on the relationship between the heterogeneity of top management team and corporate financial performance includes:the direct research on the relationship between the heterogeneity of top management team and corporate financial performance;Introducing mediating variables to explore the process between the heterogeneity of top management team and enterprise performance; The moderator variable is introduced to explore whether the process between the heterogeneity of senior management team and enterprise performance is moderated by other factors.From the perspective of ownership concentration as a regulatory perspective to provide empirical basis for the company’s high-level construction, it can make the distribution of the age,tenure, education background and education background of the top management team more reasonable.

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  • 在线发布日期: 2023-04-27
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