独立董事治理能力特征识别及其评价

管理评论 ›› 2020, Vol. 32 ›› Issue (12): 180-191.

• 组织行为与人力资源管理 • 上一篇下一篇

独立董事治理能力特征识别及其评价

杨锴^1,2, 赵希男³, 周岩³

1. 南京信息工程大学商学院, 南京 210044;
2. 南京信息工程大学江北新区发展研究院, 南京 210044;
3. 东北大学工商管理学院, 沈阳 110167

收稿日期:2017-11-16 出版日期:2020-12-28 发布日期:2020-12-30
通讯作者: 赵希男(通讯作者),东北大学工商管理学院教授,博士生导师,博士
作者简介:杨锴,南京信息工程大学商学院讲师,博士;周岩,东北大学工商管理学院博士研究生。
基金资助:
国家自然科学基金面上项目（71271048）；河南省科技厅软科学计划项目（182400410205）；河南省政府决策研究招标课题（2017B352）；南京信息工程大学人才启动经费资助项目（2019r099）；南京信息工程大学党建研究课题（2020nxddj-bc50）；南京信息工程大学大学生创新创业训练计划项目（202010300282）。

Identification and Evaluation of Independent Directors' Governance Capacity Elements

Yang Kai^1,2, Zhao Xi'nan³, Zhou Yan³

1. School of Business, Nanjing University of Information Science & Technology, Nanjing 210044;
2. Development Institute of Jiangbei New Area, Nanjing University of Information Science & Technology, Nanjing 210044;
3. School of Business Administration, Northeastern University, Shenyang 110167

Received:2017-11-16 Online:2020-12-28 Published:2020-12-30

摘要/Abstract

摘要： 凭借优势治理能力进行履职已成为独立董事职能作用发挥的前提条件。针对现有研究对独立董事治理能力评价角度单一的不足，构建了独立董事治理能力特征要素指标和评价模型。运用扎根及RepGrid方法识别出独立董事治理能力特征；为了兼顾独立董事个体优势发挥与董事会决策偏好，结合个体优势识别模型和VIKOR方法构建独立董事治理能力评价模型；最后运用案例说明了该要素指标和评价方法可以解释独立董事治理能力特征，以及发挥其个体治理能力优势，研究结果为独立董事在董事会中作用发挥提供有效启示。

关键词: 独立董事, 治理能力识别, 评价模型, 扎根及RepGrid方法

Abstract: Governance capacity identification is the foundation of effective selection of independent directors as governance capacity is their core function. In view of the fact that independent directors' governance capacity are currently evaluated only from a single point of view, the paper constructs an element character system and evaluation model of governance capacity identification for independent directors. First, the indicators are extracted from the grounded theory and RepGrid method. Then, in order to take the function of independent directors' individual elements and the board decision into consideration, the evaluation model is set from the combination between individual element identification model and VIKOR method. Finally, an empirical case is given to prove the indicators and the effectiveness of the model can illustrate the advantage of the individual management ability and analyze the elements of governance capacity. The final conclusion has meaningful enlightenment for independent directors' operation in the board governance function.

Key words: independent director, governance capacity identification, evaluation model, the grounded and RepGrid method

杨锴, 赵希男, 周岩. 独立董事治理能力特征识别及其评价[J]. 管理评论, 2020, 32(12): 180-191.

Yang Kai, Zhao Xi'nan, Zhou Yan. Identification and Evaluation of Independent Directors' Governance Capacity Elements[J]. Management Review, 2020, 32(12): 180-191.

参考文献

[1] Miletkov M., Poulsen A., Wintoki M. B. Foreign Independent Directors and the Quality of Legal Institutions[J]. Journal of International Business Studies, 2017,48(2):1-26
[2] 武立东,江津,王凯. 董事会成员地位差异、环境不确定性与企业投资行为[J]. 管理科学, 2016,29(2):52-65
[3] 武立东,王凯. 独立董事制度从"规制"到"认知"的变迁——来自主板上市公司的证据[J]. 管理评论, 2014,26(7):9-19
[4] 王凯,武立东,许金花. 专业背景独立董事对上市公司大股东掏空行为的监督功能[J]. 经济管理, 2016,38(11):72-91
[5] Withers M. C., Hillman A. J., Cannella A. A. A Multidisciplinary Review of the Director Selection Literature[J]. Journal of Management, 2015,38(1):243-277
[6] Williams B. R., Bingham S., Shimeld S. Corporate Governance, the GFC and Independent Directors[J]. Managerial Auditing Journal, 2015,30(5):324-346
[7] Adithipyangkul P., Leung T. Y. Large Shareholders and Independent Director Equity Compensation[J]. Australian Accounting Review, 2016,26(2):208-221
[8] Masulis R. W., Mobbs S. Independent Director Incentives:Where do Talented Directors Spend Their Limited Time and Energy?[J]. Journal of Financial Economics, 2014,111(2):406-429
[9] Mire S. L. Independent Directors:Partnering Expertise with Independence[J]. Social Science Electronic Publishing, 2015,16(1):1-37
[10] Hambrick D. C., Misangyi V. F., Park C. A. The Quad Model for Identifying a Corporate Director's Potential for Effective Monitoring:Toward a New Theory of Board Sufficiency[J]. Academy of Management Annual Meeting Proceedings, 2015,40(3):323-344
[11] Chen H. L., Hsu W. T., Chang C. Y. Independent Directors' Human and Social Capital, Firm Internationalization and Performance Implications:An Integrated Agency-resource Dependence View[J]. International Business Review, 2016,25(4):859-871
[12] Diestre L., Rajagopalan N., Dutta S. Constraints in Acquiring and Utilizing Directors' Experience:An Empirical Study of New-market Entry in the Pharmaceutical Industry[J]. Strategic Management Journal, 2015,36(3):339-359
[13] 严若森,张会锐. 董事选拔的多重决定因素:国际经验与中国路径[J]. 武汉大学学报(哲学社会科学版), 2017,70(2):38-51
[14] 王凯,武立东,薛坤坤. 上市公司独立董事功能的识别与检验——基于447家上市公司问卷调查的证据[J]. 武汉大学学报(哲学社会科学版), 2017,70(2):26-37
[15] White J. T., Woidtke T., Black H. A., et al. Appointments of Academic Directors[J]. Journal of Corporate Finance, 2014,28(2):135-151
[16] 曲亮. 基于熵值法的独立董事综合评价体系研究——以浙江民营上市公司为例[J]. 南通大学学报(社会科学版), 2016,32(2):14-20
[17] Sarbah A., Quaye I., Affum-Osei E. Corporate Governance in Family Businesses:The Role of the Non-executive and Independent Directors[J]. Open Journal of Business & Management, 2016,4(4):14-35
[18] 王海滨. 基于信息搜寻的外部董事选聘研究[J]. 会计之友, 2013,(28):47-51
[19] 谢志华,粟立钟,王建军. 独立董事的功能定位[J]. 会计研究, 2016,(6):46-54
[20] Jiang W., Wan H., Zhao S. Reputation Concerns of Independent Directors:Evidence from Individual Director Voting[J]. Review of Financial Studies, 2016,29(3):655-696
[21] 柳玉鹏,赵国亮,王媛媛,等. 基于偏好思想的学生干部胜任特征识别与评价研究[J]. 管理评论, 2013,25(12):165-173
[22] 黄珺,魏莎. 独立董事政治关联对企业信贷融资的影响研究[J]. 管理评论, 2016,28(11):182-190
[23] 陈晓萍,徐淑英,樊景立. 组织与管理研究的实证方法[M]. 2版. 北京:北京大学出版社, 2012
[24] Luis A. S. M., Angeles L. G., Alexis M. P., et al. Bibliometric Review of the Repertory Grid Technique:1998-2007[J]. Journal of Constructivist Psychology, 2012,25(2):112-131
[25] Glaser B. G., Strauss A. L. The Discovery of Grounded Theory:Strategies for Qualitative Research[M]. New York:Aldine Transaction, 1967
[26] Creswell J. W., Hanson W. E., Plano V. L., et al. Qualitative Research Designs Selection and Implementation[J]. The Counseling Psychologist, 2007,35(2):236-264
[27] Pandit N. R. The Creation of Theory:A Recent Application of the Grounded Theory Method[J]. The Qualitative Report, 1996,2(4):1-20
[28] Ginsberg A. Construing the Business Portfolio:A Cognitive Model of Diversification[J]. Journal of Management Studies, 1989,26(4):417-438
[29] Corbin J., Strauss A. Grounded Theory Research:Procedures, Canons, and Evaluative Criteria[J]. Qualitative Sociology, 1990,13(1):3-21
[30] 梅强,张菁菁,刘素霞,等. 安全评价制度目标偏离的形成机理研究[J]. 管理评论, 2017,29(5):216-225
[31] Yin R. K. Case Study Research:Design and Methods[M]. Los Angeles:Sage Publications, 2009
[32] 杨锴,赵希男. 基于层次结构的多标杆选拔竞优评价方法[J]. 技术经济, 2017,36(8):128-134
[33] 罗建强,李伟鹏,赵艳萍,等. 基于WSR的制造企业服务衍生状态及其评价研究[J]. 管理评论, 2017,29(6):129-140
[34] Ran G., Fang Q., Luo S., et al. Supervisory Board Characteristics and Accounting Information Quality:Evidence from China[J]. International Review of Economics & Finance, 2015,37(5):18-32
[35] 杨有红,黄志雄. 独立董事履职状况和客观环境研究[J]. 会计研究, 2015,(4):20-26
[36] Mourão R. A. M., Miranda S. L. Organizational Communication and Performance Appraisal:The Organizational Communication under 360°Evaluation[J]. International Journal of Organizational Diversity, 2015,13(3):13-22
[37] 武立东,薛坤坤,王凯. 股东中心主义、董事会团队文化与决策效果[J]. 管理学(季刊), 2017,(1):98-117
[38] 武春友,郭玲玲,于惊涛. 基于TOPSIS-灰色关联分析的区域绿色增长系统评价模型及实证[J]. 管理评论, 2017,29(1):228-239

独立董事治理能力特征识别及其评价

Identification and Evaluation of Independent Directors' Governance Capacity Elements

PDF (PC)

可视化

摘要/Abstract

引用本文

使用本文

参考文献

相关文章 9

编辑推荐

Metrics

本文评价

[1]	曹丰, 张雪燕. 新秀独立董事与股价崩盘风险[J]. 管理评论, 2023, 35(8): 268-282.
[2]	王钰, 胡海青, 张琅. 知识产权保护、社会网络及新创企业创新绩效[J]. 管理评论, 2021, 33(3): 129-137.
[3]	花冯涛. 不确定性与公司特质风险：基于隐含权益资本成本的中介效应检验——兼论独立董事的调节作用[J]. 管理评论, 2021, 33(2): 249-262.
[4]	张洁梅, 王钰沛, 张玉平. 利益相关者视角的地方政府融资平台风险管理研究[J]. , 2019, 31(3): 61-70.
[5]	林雁, 曹春方. 两权分离下的异地独立董事聘任[J]. , 2019, 31(3): 211-226.
[6]	武春友, 郭玲玲, 于惊涛. 基于TOPSIS-灰色关联分析的区域绿色增长系统评价模型及实证[J]. , 2017, 29(1): 228-239.
[7]	黄珺, 魏莎. 独立董事政治关联对企业信贷融资的影响研究[J]. , 2016, 28(11): 182-190.
[8]	周泽将1 胡琴1 修宗峰2. 女性董事与经营多元化?[J]. , 2015, 27(4): 132-.
[9]	张朝辉, 梁慧, 褚美玲. 基于P2P模式的C2C信用评价方法研究[J]. , 2015, 27(12): 50-56.