检索规则说明:AND代表“并且”;OR代表“或者”;NOT代表“不包含”;(注意必须大写,运算符两边需空一格)
检 索 范 例 :范例一: (K=图书馆学 OR K=情报学) AND A=范并思 范例二:J=计算机应用与软件 AND (U=C++ OR U=Basic) NOT M=Visual
作 者:盛明泉[1] 蒋世战 盛安琪 SHENG Mingquan;JIANG Shizhan;SHENG Anqi(Accounting and Financial Development Research Center,Bengbu,Anhui 233030,China;Anhui University of Finance and Economics,Jiangsu Nanjing 210095,China)
机构地区:[1]安徽财经大学会计与财务发展研究中心,安徽蚌埠233030 [2]南京农业大学经济管理学院,江苏南京210095
出 处:《财经理论与实践》2019年第6期141-147,共7页The Theory and Practice of Finance and Economics
基 金:国家社会科学基金重点项目(18AJY014)。
摘 要:依据2007-2016年沪深A股上市公司数据,考察高管海外经历对企业全要素生产率的影响。结果发现:高管海外经历正向影响企业全要素生产率。从内部制度环境角度来看,企业内部控制质量越高、薪酬制度越完善,高管海外经历对企业全要素生产率的影响越显著;从外部制度环境角度来看,高管海外经历对企业全要素生产率的影响在政府监管较好、存在机构投资者持股以及市场化程度较高地区的企业中更显著。Taking the 2007-2016 Shanghai and Shenzhen A-share listed companies as the research object,the impact of overseas experience of executives on the total factor productivity of enterprises was investigated.The study found that executives'overseas experience positively affected the corporate total factor productivity.Further,from the perspective of internal institutional environment,the higher the internal control quality of the enterprise and the more perfect the compensation system,the more significant the impact of the overseas experience of the executives on the total factor productivity of the enterprise;from the perspective of the external institutional environment,the executives'overseas experience on the total factor productivity of the enterprise,the impact is more pronounced in companies with better government regulation,institutional investor holdings,and higher marketization.
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在链接到云南高校图书馆文献保障联盟下载...
云南高校图书馆联盟文献共享服务平台 版权所有©
您的IP:216.73.216.124