| 上市公司家族控制对代理成本影响的实证分析 |
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| 引用本文： | 毕艳杰,郜林平.上市公司家族控制对代理成本影响的实证分析[J].河北经贸大学学报(综合版),2012(2):82-85. |
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| 作者姓名： | 毕艳杰 郜林平 |
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| 作者单位： | 河北经贸大学会计学院;河北经贸大学财务处 |
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| 基金项目： | 河北省社科基金资助项目(HB11YJ019)的阶段性成果 |
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| 摘 要： | 以沪深300家家族控股上市公司为研究样本,建立家族控制对代理成本影响的分析模型,实证分析结果表明:家族持股比例与代理成本呈显著的负相关关系;家族成员担任董事长或总经理有利于降低代理成本;家族董事对代理成本的影响不明显。
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| 关 键 词： | 家族公司 家族控制 代理成本 |
An Empirical Analysis on the Influence of Listed Firms of Family Governance to Agency Costs |
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| Authors: | Bi Yanjie Gao Linping |
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| Institution: | Bi Yanjie,Gao Linping |
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| Abstract: | By establishing the analytical model of family governance to agency costs based on a sample of 300 listed firms of family governance in Shanghai and Shenzhen securities exchange.We find out that family ownership is negatively related to the agency costs,that family members as chairman or the general manager is beneficial to reduce agency cost;family director is not remarkable to the agency costs. |
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| Keywords: | family business family governance agency costs |
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