债务结构、企业绩效与高管变更

发布时间：2018-04-25 01:03

本文选题：债务结构 + 企业绩效　；参考：《中国注册会计师》2014年08期

【摘要】：债务结构对高管变更的影响是财务治理效率研究的重要课题。本文研究了债务结构对高管变更的影响,并且探讨了债务结构与高管变更之间的关系是否受到企业绩效的影响。研究发现,公司债务中有息债务的比例与高管变更负相关,且这种负相关关系在业绩较差公司中更加显著;公司有息债务中短期债务的比例与高管变更正相关,且这种正相关关系在业绩较差公司中更加显著。本文丰富了债务结构和高管变更方面的研究,对改善我国公司财务治理效率具有一定的启示意义。
[Abstract]:The influence of debt structure on executive change is an important subject in the study of financial governance efficiency. This paper studies the influence of debt structure on executive change and discusses whether the relationship between debt structure and executive change is affected by firm performance. The study found that the proportion of interest-bearing debt in corporate debt is negatively correlated with executive change, and this negative correlation is more significant in underperforming companies, and the proportion of short-term debt with interest-bearing debt is positively related to executive change. And this positive correlation is more significant in the poor performance companies. This paper enriches the research on debt structure and executive change, and has some enlightenment significance for improving the efficiency of corporate financial governance in China.
【作者单位】：浙江财经大学会计学院;
【基金】：国家自然科学基金资助项目(71202028) 教育部人文社会科学基金资助项目(12YJC630116)的阶段性成果
【分类号】：F275;F832.51;F272.91

【相似文献】