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当前位置: 首页 > 文章 > 董事会特征与公司负债水平关系的实证研究——以房地产上市公司为例 黑龙江八一农垦大学学报 2014,26 (4) 119-123+128
Position: Home > Articles > Empirical Research on the Relationship between Board of Directors Characteristics and Company Debt Levels——Taking the Real Estate Listed Companies as a Case Journal of Heilongjiang Bayi Agricultural University 2014,26 (4) 119-123+128

董事会特征与公司负债水平关系的实证研究——以房地产上市公司为例

作  者：
赵海燕;李娟
单  位：
黑龙江八一农垦大学会计学院
关键词：
公司治理结构;董事会特征;资本结构
摘  要：
董事会是公司内部治理的决策机构,董事会特征影响公司内部治理的资本结构。债务作为资本结构的组成部分,对上市公司的管理者有潜在的制约。因此,采用因子分析以及多元回归的方法,对57家中国房地产上市公司的董事会特征与资本结构选择的关系进行实证研究。研究结果表明,董事会规模与负债水平正相关;独立董事占全体董事成员的比例与负债水平正相关;董事激励与负债水平正相关;董事长和总经理两职兼任与负债水平负相关;董事会会议频率与负债水平负相关。
译  名：
Empirical Research on the Relationship between Board of Directors Characteristics and Company Debt Levels——Taking the Real Estate Listed Companies as a Case
作  者：
Zhao Haiyan;Li Juan;College of Accounting,Heilongjiang Bayi Agricultural University;
关键词：
corporate governance structure;;board of directors characteristics;;capital structure
摘  要：
Board of directors was the decision-making organ of interior corporate governance,whose characteristics affected the capital structure of interior corporate governance. Debts served as a component of capital structure,which restricted the latently administrators of the listed company. Used the methods of factor analysis and multiple regressions,the relation between the board of directors' characteristics and choice of the capital structure of 57 listed real estate companies was studied empirically in china. The results showed that there were positive correlation between liability level,board size and the proportion of the independent directors to the total number of the directors and the directors′ incentives,but there were negative correlation between liability level,the concurrent service of the chairman of board and the general manager and the frequency of board meeting.

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