摘要
高管变更既是企业权力自然更替的结果,也是公司治理对表现不好的高管的一种惩治手段。高管变更能否起到完善公司治理、改善企业经营状况的作用呢？本文从公司行为（包括高管团队重组、战略变革、研发投入、盈余管理等）和经营业绩两方面对有关高管变更经济后果的文献进行梳理,并在已有文献的基础上完善了高管变更经济后果的研究框架,构建了＂高管变更、公司行为与企业业绩的关系模型＂,拓展了高管变更的研究范围,以期对今后相关研究有所助益。
Top management turnover is the natural result of corporate power reshuffle and a punishing means for poorly performing executives. Can it improve corporate governance and improve corporate performance This article combs the literature about the consequences of executive change from the aspects of corporate behavior（ including reorganization of top management team,strategic change,RD investment,earnings management,etc.） and operating performance. Based on the existing literature,this article improves the research framework of the consequence of top management turnover,builds a relation model among top management turnover,corporate behavior and corporate performance,and expands the research scope of top management turnover,hoping to provide a reference for the future research of top management turnover.
作者
邝玉珍
Kuang Yuzhen(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《中南财经政法大学研究生学报》
2017年第4期79-86,共8页
Journal of the Postgraduate of Zhongnan University of Economics and Law
基金
2016年中南财经政法大学研究生科研创新项目:成本费用粘性会影响高管变更效果吗?——基于企业业绩视角的研究(项目编号:2016Y1122)。本文系部分研究成果
关键词
高管变更
变更类型
公司行为
企业业绩
Top Management Turnover
Types of Executive Change
Corporate Behavior
Operating Periomlance Operating Periormance
