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董事会特征与公司过度投资相关性实证研究 被引量:3

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摘要 董事会作为公司内部治理机制的重要组成部分,对公司的投资行为有重要影响。本文以沪深上市公司为研究样本,实证检验了董事会四方面特征对公司过度投资的影响,结果发现,董事会会议频率、董事会领导结构与过度投资存在显著正相关;董事会规模、独立董事比例与过度投资不存在显著相关性。
作者 蒋明跃
出处 《商业时代》 北大核心 2010年第11期72-73,共2页 Commercial
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