独立董事制度从“规制”到“认知”的变迁——来自主板上市公司的证据

发布时间：2018-05-04 02:21

本文选题：公司治理制度 + 独立董事制度　；参考：《管理评论》2014年07期

【摘要】：本研究揭示了上市公司独立董事制度的扩散基础从"规制"向"认知"变迁的机理。我们从开放系统的视角出发,实证检验了外部环境对上市公司主动设立独立董事的影响。研究发现上市公司主动设立独立董事是其应对外部技术环境的不确定性、满足制度环境的合法性要求的一种手段,是管理者认知在制度层面的反应。本研究提供了动态研究转型经济中公司治理的新视角,并识别了不同制度基础性要素之间的动态转化过程,有力地丰富了新制度理论。同时,研究结论对中国上市公司独立董事制度及其他公司治理制度的进一步完善也具有一定的实践启示。
[Abstract]:This study reveals the mechanism of the transition from "regulation" to "cognition" in the diffusion of the independent director system of listed companies. From the perspective of open system, we empirically examine the influence of external environment on the active establishment of independent directors of listed companies. It is found that the active establishment of independent directors of listed companies is a means for them to deal with the uncertainty of the external technological environment and to meet the legal requirements of the institutional environment, and it is also a reflection of managers' cognition at the institutional level. This study provides a new perspective of dynamic research on corporate governance in the transition economy, and identifies the dynamic transformation process between the basic elements of different institutions, which enriches the new institutional theory. At the same time, the conclusion of the study has some practical implications for the further improvement of the independent director system and other corporate governance systems of listed companies in China.
【作者单位】：南开大学中国公司治理研究院;南开大学商学院;
【基金】：新世纪优秀人才支持计划项目(NCET-11-0257) 教育部人文社会科学重点研究基地重大项目(13JJD630005) 长江学者和创新团队发展计划项目(IRT0926)
【分类号】：F271;F832.51

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