本文選題：債務結構 + 企業(yè)績效��； 參考：《中國注冊會計師》2014年08期

【摘要】：債務結構對高管變更的影響是財務治理效率研究的重要課題。本文研究了債務結構對高管變更的影響,并且探討了債務結構與高管變更之間的關系是否受到企業(yè)績效的影響。研究發(fā)現(xiàn),公司債務中有息債務的比例與高管變更負相關,且這種負相關關系在業(yè)績較差公司中更加顯著;公司有息債務中短期債務的比例與高管變更正相關,且這種正相關關系在業(yè)績較差公司中更加顯著。本文豐富了債務結構和高管變更方面的研究,對改善我國公司財務治理效率具有一定的啟示意義。
[Abstract]:The influence of debt structure on executive change is an important subject in the study of financial governance efficiency. This paper studies the influence of debt structure on executive change and discusses whether the relationship between debt structure and executive change is affected by firm performance. The study found that the proportion of interest-bearing debt in corporate debt is negatively correlated with executive change, and this negative correlation is more significant in underperforming companies, and the proportion of short-term debt with interest-bearing debt is positively related to executive change. And this positive correlation is more significant in the poor performance companies. This paper enriches the research on debt structure and executive change, and has some enlightenment significance for improving the efficiency of corporate financial governance in China.
【作者單位】： 浙江財經大學會計學院;
【基金】：國家自然科學基金資助項目(71202028) 教育部人文社會科學基金資助項目(12YJC630116)的階段性成果
【分類號】：F275;F832.51;F272.91

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本文編號：1799045