基于行业和地域视角的独立董事津贴影响因素实证分析

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1、-------华侨大学硕士学位论文II-----------万方数据-----------AbastractAbstractAlthoughourcountryintroducedtheindependentdirectorsystemintwentiethCentury90's，butbecausethegovernmenthasnotyetintroducedspecificindependentdirectorallowancemanagementrules，itleadstotheproblemsofdisorderunsystematic，in

2、centiveandconstrainteffectisnotobvious，andithascausedwideattention．Theexistingliteratureabouttheindependentdirectorallowanceinfluences,ignoredconsideringthecomparabilityandindustry，regionalgapfactorssuchasthenumberofsamples，theconclusionsofempiricalanalysisofthepertinenceisnotstr

3、ong．Therefore，in-depthanalysisoftheimpactfactorsofindependentdirectorsallowanceundertheinfluenceofindustryandregion，canperfectandimproveourlistingCorporationindependentdirectorsallowancemanagementsystem，andithasimportanttheoreticalandpracticalsignificancetoestablishfairandreasona

4、bleindependentdirectorsallowancesystem．Basedonthedetailedanalysisanddrawingonpreviousresearchresults， wetake2119ChineselistingCorporationin2011asanexample，makesthe empiricalresearchonthelistingCorporationsampledataindifferentindustry anddifferentregionrespectively，andcomparedthed

5、ifferentindustriesand differentregionsoftheindependentdirectorsallowancefortheinfluence factsorreachedthefollowingconclusions：(1)Independentdirectorsallowance affectingfactorshasabigdifferencebetweendifferentindustries.(2)The differenceoftheindependentdirectorallowanceaffectingfa

6、ctorsbetweenthe areasislarge．Amongthem，Tobin'sQvalue，thecompanyscale，the proportionoftradablesharesisthecommonaffectingfactorsoftheEast, middleandwestregions．Proportionofindependentdirectorsisalsoanfactor formiddleandwesternregions．Inaddition，firstshareholder，thenumberof independ

7、entdirectorsandtheproportionofindependentdirectorsimpactthe westernregion．(3)Fordifferentindustriesandregions，theinfluencestrengthIII-----------万方数据-----------华侨大学硕士学位论文anddirectorofthecommonfactorsisdifferent．Fortheaboveconclusions,thispaperbelievesthattheconstructionofindepende

8、ntdirectorallowancesysteminChinashouldpa