基于行业和地域视角的独立董事津贴影响因素实证研究

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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，theconclusionsofempiricalan

3、alysisofthepertinenceisnotstrong．Therefore，in-depthanalysisoftheimpactfactorsofindependentdirectorsallowanceundertheinfluenceofindustryandregion，canperfectandimproveourlistingCorporationindependentdirectorsallowancemanagementsystem，andithasimportantth

4、eoreticalandpracticalsignificancetoestablishfairandreasonableindependentdirectorsallowancesystem．Basedonthedetailedanalysisanddrawingonpreviousresearchresults，wetake2119ChineselistingCorporationin2011asanexample，makestheempiricalresearchonthelistingCo

5、rporationsampledataindifferentindustryanddifferentregionrespectively，andcomparedthedifferentindustriesanddifferentregionsoftheindependentdirectorsallowancefortheinfluencefactsorreachedthefollowingconclusions：(1)Independentdirectorsallowanceaffectingfa

6、ctorshasabigdifferencebetweendifferentindustries.(2)Thedifferenceoftheindependentdirectorallowanceaffectingfactorsbetweentheareasislarge．Amongthem，Tobin'sQvalue，thecompanyscale，theproportionoftradablesharesisthecommonaffectingfactorsoftheEast,middlean

7、dwestregions．Proportionofindependentdirectorsisalsoanfactorformiddleandwesternregions．Inaddition，firstshareholder，thenumberofindependentdirectorsandtheproportionofindependentdirectorsimpactthewesternregion．(3)Fordifferentindustriesandregions，theinflue

8、ncestrengthIII万方数据华侨大学硕士学位论文anddirectorofthecommonfactorsisdifferent．Fortheaboveconclusions,thispaperbelievesthattheconstructionofindependentdirectorallowancesysteminChinashouldpaymoreattentiontothetradeandregionalfactors,andspecificmeasuresar