韩士专, 李洋. 董事会自由裁量权与公司绩效的实证研究[J]. 南昌航空大学学报（社会科学版）, 2015, 17(1): 62-68. DOI: 10.3969/j.issn.1009-1912.2015.01.010
引用本文: 韩士专, 李洋. 董事会自由裁量权与公司绩效的实证研究[J]. 南昌航空大学学报（社会科学版）, 2015, 17(1): 62-68. DOI: 10.3969/j.issn.1009-1912.2015.01.010
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HAN Shi-zhuan, LI Yang. Empirical Research on the Relationship between Discretion of the Board of Directors and Performance of a Company[J]. JOURNAL OF NANCHANG HANGKONG UNIVERSITY(SOCLAL SCIENCES), 2015, 17(1): 62-68. DOI: 10.3969/j.issn.1009-1912.2015.01.010
Citation: HAN Shi-zhuan, LI Yang. Empirical Research on the Relationship between Discretion of the Board of Directors and Performance of a Company[J]. JOURNAL OF NANCHANG HANGKONG UNIVERSITY(SOCLAL SCIENCES), 2015, 17(1): 62-68. DOI: 10.3969/j.issn.1009-1912.2015.01.010
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董事会自由裁量权与公司绩效的实证研究

Empirical Research on the Relationship between Discretion of the Board of Directors and Performance of a Company

    摘要
  • 摘要: 自由裁量权是指管理层能够在多大程度上掌控其赖以生存的环境。为研究董事会自由裁量权是否引发公司绩效的变化,以2011年沪、深A股上市公司数据为样本,采样因子分析进行效度检验,并通过曲线回归进行实证分析,发现董事会自由裁量权对公司绩效的影响程度。得出结论为:董事会自由裁量权对公司绩效的影响成倒U型关系。

     

    Abstract: Discretion reflects the extent of the survival environment is controlled by the board of directors. Whether or not the size of the discretion of the board of directors can lead to changes in company performance? This paper discusses the impact of the discretion on Performance, using the data sample of Shanghai and Shenzhen A-share listed companies in 2011. Though sample validity factor analysis and empirical analysis by curvilinear regression, it concludes that the impact of the discretion on performance inverted U-shaped relationship.

     

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