本文關(guān)鍵詞：媒體關(guān)注、技術(shù)獨(dú)立董事與負(fù)向操控研發(fā)費(fèi)用　出處：《中國注冊(cè)會(huì)計(jì)師》2017年10期 　論文類型：期刊論文

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【摘要】：本文以2013-2015年獲得高新技術(shù)認(rèn)證的中小板上市公司為研究對(duì)象,分析了媒體關(guān)注通過技術(shù)獨(dú)立董事抑制管理層負(fù)向操控研發(fā)費(fèi)用的路徑。研究發(fā)現(xiàn):媒體關(guān)注能夠顯著抑制上市公司負(fù)向操控研發(fā)費(fèi)用,技術(shù)獨(dú)立董事對(duì)上市公司負(fù)向操控研發(fā)費(fèi)用的抑制作用不顯著;在分析媒體關(guān)注具體治理路徑時(shí),結(jié)果顯示技術(shù)獨(dú)立董事遮掩了媒體關(guān)注抑制上市公司負(fù)向操控研發(fā)費(fèi)用的積極作用。本文在一定程度上完善了媒體關(guān)注的治理路徑,并針對(duì)技術(shù)獨(dú)立董事存在的"遮掩效應(yīng)"提出目前其存在專業(yè)咨詢、專業(yè)監(jiān)督"缺位"現(xiàn)象。
[Abstract]:In this paper, the 2013-2015 high-tech certification of small and medium-sized board listed companies as the research object. This paper analyzes the path of media concern to restrain the negative manipulation of R & D expenses by the management of independent directors. The research finds that media attention can significantly inhibit the negative control of R & D expenses of listed companies. The technical independent directors have no significant inhibitory effect on the negative control of R & D expenses of listed companies; In the analysis of media attention to the specific governance path. The results show that the independent directors of technology cover up the positive effect of media attention on restraining the negative manipulation of R & D expenses of listed companies. To some extent, this paper improves the governance path of media attention. Aiming at the "masking effect" of independent technical directors, this paper puts forward the phenomenon of "absence" of professional consultation and professional supervision.
【作者單位】： 山東師范大學(xué)商學(xué)院;
【基金】：國家社科基金青年項(xiàng)目“五螺旋視角下區(qū)域戰(zhàn)略性新興產(chǎn)業(yè)創(chuàng)新發(fā)展研究”(15CGL077)
【分類號(hào)】：F271;F832.51;G206
【正文快照】： 一、引言2015)。胡元木等(2016)認(rèn)為,曝光能夠?qū)ι鲜泄镜倪`規(guī)行為起到對(duì)于高新技術(shù)企業(yè)來說,研發(fā)活財(cái)務(wù)型獨(dú)董囿于專業(yè)技術(shù)限制無法有一定程度監(jiān)管作用,并且主要依靠促動(dòng)是增強(qiáng)企業(yè)核心競(jìng)爭(zhēng)力的關(guān)鍵因效識(shí)別管理層負(fù)向操控研發(fā)費(fèi)用的行進(jìn)行政機(jī)構(gòu)的介入進(jìn)行監(jiān)督治理。多素。，

本文編號(hào)：1435140