上市公司独立董事制度研究——中美上市公司独立董事制度之比较
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外国经济与管理 2002 年 第 24 卷第 01 期, 页码：22 - 26
摘要
参考文献
摘要
本文以中美上市公司独立董事制度之比较为基础 ,结合我国上市公司的实际状况 ,研究我国上市公司独立董事的主要职能及独立董事制度发挥作用必须具备的条件。同时 ,本文提出并论证了我国上市公司独立董事的主要职能应定位于监督公司披露财务信息的真实性的观点。
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②WilliamT Thornhill.TheInternalAuditorasForensicAuditor[J]InternalAuditing,Fall1995.
③AprilKlein,andLeonardN StemSchoolofBusiness,NewYorkUnviersity.
④www stockstar.com.
⑤Fortune.November20,1992,P 36.
[1]AprilKlein.AuditCommittee,BoardofDirectorCharacteristics,andEarningsManagement[J].http://papers.ssrn,com.
[2]BernardBlack.TheCorporateGovernanceBehaviorandMarketValueofRussianFirms[J]EmergingMarketsReview,2001,(2).
[3]JeanBedard.CorporateGovernanceandEarningsManagement[R].LavalUniversityofCanadaWorkingPaper,2001.
[4]C K PrahaladandJanP Oosterveld.TransformingInternalGovernance:TheChallengersforMultinationals[J]Spring,2000.
[5]DanielKaufmann,AartKraay,PabloZoidoLobation.AggregatingGovernanceIndicators.[J]TheWorldBankInstituteGovernance,RegulationandFinance.1999.(10).
引用本文
徐碧琳. 上市公司独立董事制度研究——中美上市公司独立董事制度之比较[J]. 外国经济与管理, 2002, 24(1): 22–26.
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