摘要
基于隐性激励视角,以国有上市公司为研究样本,实证检验了国企高管晋升预期和内部控制有效性的关系。研究发现,国企高管晋升预期越强,内部控制有效性越好,该结论在经过内生性问题处理和稳健性检验后仍然成立;晋升预期对内部控制有效性的影响在地方国企和景气行业企业中更为显著。文章从晋升预期角度对高管激励与内部控制有效性的关系进行了解释,为进一步研究高管激励与企业绩效及治理提供了经验证据。
Based on the sample of the state-owned listed companies,this paper empirically tests the relationship between executives'promotion expectation and the effectiveness of internal control.The result shows that the stronger the promotion expectation of executives in state-owned enterprises,the better the effectiveness of internal control,support the performance theories.At the same time,compared with central enterprises,the promotion expectation of the local state-owned enterprises has more significant impact on the effectiveness of internal control;compared with the industry in the recession,the promotion expectation-of state-owned enterprise executives has more significant impact on the effectiveness of internal control in the industrial boom.This paper explains the relationship between executive incentives and the effectiveness of internal control from the perspective of promotion expectation,and provides empirical evidence for fur-ther research on executive incentives and corporate performance and governance.
作者
张璇
汪明慧
曲文
ZHANG Xuan;WANG Minghui;QU Wen(Hefei University of Technology,Hefei 230009;Deakin University,Melbourne VIC 3125)
出处
《财贸研究》
CSSCI
北大核心
2023年第6期98-110,共13页
Finance and Trade Research
基金
国家自然科学基金项目“儒家文化与内部控制有效性:作用路径、经济后果和外部治理”(71802067)。
关键词
晋升预期
内部控制有效性
国有企业
promotion expectation
effectiveness of internal control
state-owned enterprises
作者简介
张璇(1979-),女,安徽合肥人,博士,合肥工业大学管理学院讲师;汪明慧(1993-),女,安徽阜阳人,合肥工业大学管理学院硕士生;曲文(1970-),女,澳大利亚伯伍德人,博士,迪肯大学商学院高级讲师。
