陈冬华, 梁上坤, 蒋德权. 2010. 不同市场化进程下高管激励契约的成本与选择: 货币薪酬与在职消费. 会计研究 (11): 56−64. doi: 10.3969/j.issn.1003-2886.2010.11.009
陈冬华, 相加凤. 2017. 独立董事只能连任6年合理吗? ——基于我国A股上市公司的实证研究. 管理世界 (5): 144−157. doi: 10.3969/j.issn.1002-5502.2017.05.013
陈宏辉, 贾生华. 2002. 信息获取、效率替代与董事会职能的改进——一个关于独立董事作用的假说性诠释及其应用. 中国工业经济 (2): 79−85. doi: 10.3969/j.issn.1006-480X.2002.02.012
陈胜蓝, 卢锐. 2012. 股权分置改革、盈余管理与高管薪酬业绩敏感性. 金融研究 (10): 180−192.
陈运森, 谢德仁. 2011. 网络位置、独立董事治理与投资效率. 管理世界 (7): 113−127.
陈运森, 谢德仁. 2012. 董事网络、独立董事治理与高管激励. 金融研究 (2): 168−182.
陈运森, 郑登津. 2017. 董事网络关系、信息桥与投资趋同. 南开管理评论 (3): 159−171. doi: 10.3969/j.issn.1008-3448.2017.03.015
董红晔. 2016. 财务背景独立董事的地理邻近性与股价崩盘风险. 山西财经大学学报 (3): 113−124.
胡奕明, 唐松莲. 2008. 独立董事与上市公司盈余信息质量. 管理世界 (9): 149−160.
黄海杰, 吕长江, 丁慧. 2016. 独立董事声誉与盈余质量——会计专业独董的视角. 管理世界 (3): 128−143.
孔东民, 刘莎莎, 应千伟. 2013. 公司行为中的媒体角色: 激浊扬清还是推波助澜? 管理世界 (7): 145−162.
李延喜, 包世泽, 高锐, 孔宪京. 2007. 薪酬激励、董事会监管与上市公司盈余管理. 南开管理评论 (6): 55−61. doi: 10.3969/j.issn.1008-3448.2007.06.009
刘慧龙. 2017. 控制链长度与公司高管薪酬契约. 管理世界 (3): 95−112.
罗进辉, 向元高, 林筱勋. 2018. 本地独立董事监督了吗? ——基于国有企业高管薪酬视角的考察. 会计研究 (7): 57−63. doi: 10.3969/j.issn.1003-2886.2018.07.008
马惠娴, 佟爱琴. 2019. 卖空机制对高管薪酬契约的治理效应——来自融资融券制度的准自然实验. 南开管理评论 (2): 61−74. doi: 10.3969/j.issn.1008-3448.2019.02.007
牛建波, 赵静. 2012. 信息成本、环境不确定性与独立董事溢价. 南开管理评论 (2): 70−80. doi: 10.3969/j.issn.1008-3448.2012.02.008
全怡, 陈冬华. 2016. 多席位独立董事的精力分配与治理效应——基于声誉与距离的角度. 会计研究 (12): 29−36. doi: 10.3969/j.issn.1003-2886.2016.12.004
谭劲松, 林雨晨. 2016. 机构投资者对信息披露的治理效应——基于机构调研行为的证据. 南开管理评论 (5): 115−126. doi: 10.3969/j.issn.1008-3448.2016.05.011
唐清泉, 罗党论. 2006. 设立独立董事的效果分析——来自中国上市公司独立董事的问卷调查. 中国工业经济 (1): 120−127. doi: 10.3969/j.issn.1006-480X.2006.01.015
王克敏, 王志超. 2007. 高管控制权、报酬与盈余管理——基于中国上市公司的实证研究. 管理世界 (7): 111−119.
吴育辉, 吴世农. 2010. 高管薪酬: 激励还是自利? ——来自中国上市公司的证据. 会计研究 (11): 40−48. doi: 10.3969/j.issn.1003-2886.2010.11.007
谢德仁, 林乐. 2015. 管理层语调能预示公司未来业绩吗? ——基于我国上市公司年度业绩说明会的文本分析. 会计研究 (2): 20−27. doi: 10.3969/j.issn.1003-2886.2015.02.003
谢德仁, 张新一, 崔宸瑜. 2019. 经常性与非经常性损益分类操纵——来自业绩型股权激励“踩线”达标的证据. 管理世界 (7): 167−181. doi: 10.3969/j.issn.1002-5502.2019.07.014
杨德明, 赵璨. 2012. 媒体监督、媒体治理与高管薪酬. 经济研究 (6): 116−126.
杨有红, 黄志雄. 2015. 独立董事履职状况和客观环境研究. 会计研究 (4): 20−26. doi: 10.3969/j.issn.1003-2886.2015.04.003
张洪辉, 平帆, 章琳一. 2019. 独立董事地理距离与财务报告质量——来自上市公司的经验证据. 审计研究 (1): 81−90. doi: 10.3969/j.issn.1002-4239.2019.01.012
赵放, 孙哲, 聂兴凯. 2017. 审计委员会中会计独董的同城特征与股价崩盘风险. 审计研究 (5): 104−112. doi: 10.3969/j.issn.1002-4239.2017.05.015
周泽将, 马静, 胡刘芬. 2018. 高管薪酬激励体系设计中的风险补偿效应研究. 中国工业经济 (12): 152−169.
Adams, R. B., and D. Ferreira. 2007. A theory of friendly boards. The Journal of Finance 62(1): 217−250. doi: 10.1111/j.1540-6261.2007.01206.x
Barnea, A., and I. Guedj. 2007. CEO compensation and director networks. University of Texas at Austin.
Bebchuk, L. A., and J. M. Fried. 2003. Executive compensation as an agency problem. Journal of Economic Perspectives 17(3): 71−92. doi: 10.1257/089533003769204362
Bennett, B., J. C. Bettis, R. Gopalan, and T. Milbourn. 2017. Compensation goals and firm performance. Journal of Financial Economics 124(2): 307−330. doi: 10.1016/j.jfineco.2017.01.010
Birdwhistell, R. L. 1970. Kinesics and context. University of Pennsylvania Press.
Briñol, P., R. E. Petty and J. Barden. 2007. Happiness versus sadness as determinants of thought confidence in persuasion: A self-validation analysis. Journal of Personality and Social Psychology 93: 711−727. doi: 10.1037/0022-3514.93.5.711
Brooks, A., J. Oliver, and A. Veljanovski. 2009. The role of the independent director: Evidence from a survey of independent directors in Australia. Australian Accounting Review 19(3): 161−177. doi: 10.1111/j.1835-2561.2009.00055.x
Burgoon, J. K., T. Birk, and M. Pfau. 1990. Nonverbal behaviors, persuasion, and credibility. Human Communication Research 17(1): 140−169. doi: 10.1111/j.1468-2958.1990.tb00229.x
Cheng, Q., F. Du, X. Wang, and Y. Wang. 2016. Seeing is believing: Analysts’ corporate site visits. Review of Accounting Studies 21(4): 1245−1286. doi: 10.1007/s11142-016-9368-9
Fama, E. F., and M. C. Jensen. 1983. Separation of ownership and control. The Journal of Law and Economics 26(2): 301−325. doi: 10.1086/467037
Han, B., D. Kong, and S. Liu. 2018. Do analysts gain an informational advantage by visiting listed companies? Contemporary Accounting Research 35(4): 1843−1867.
Hoi, C. K., Q. Wu, and H. Zhang. 2019. Does social capital mitigate agency problems? Evidence from Chief Executive Officer (CEO) compensation. Journal of Financial Economics 133(2): 498−519. doi: 10.1016/j.jfineco.2019.02.009
Huang, S., and G. Hilary. 2018. Zombie board: Board tenure and firm performance. Journal of Accounting Research 56(4): 1285−1329. doi: 10.1111/1475-679X.12209
Jensen, M. C., and K. J. Murphy. 1990. Performance pay and top-management incentives. Journal of Political Economy 98(2): 225−264. doi: 10.1086/261677
Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(4): 305−360. doi: 10.1016/0304-405X(76)90026-X
Kim, K., E. Mauldin, and S. Patro. 2014. Outside directors and board advising and monitoring performance. Journal of Accounting and Economics 57(2): 110−131.
Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39(1): 163−197. doi: 10.1016/j.jacceco.2004.11.002
Masulis, R. W., and E. J. Zhang. 2019. How valuable are independent directors? Evidence from external distractions. Journal of Financial Economics 132(3): 226−256. doi: 10.1016/j.jfineco.2018.02.014
Matsumoto, D., M. Pronk, and E. Roelofsen. 2011. What makes conference calls useful? The information content of managers’ presentations and analysts’ discussion sessions. The Accounting Review 86(4): 1383−1414. doi: 10.2308/accr-10034
Ottati, V., N. Terkildsen, and C. Hubbard. 1997. Happy faces elicit heuristic processing in a televised impression formation task: A cognitive tuning account. Personality and Social Psychology Bulletin, 23(11): 1144−1156. doi: 10.1177/01461672972311003
Shannon, C. E. 1948. A mathematical theory of communication. Bell System Technical Journal 27(3): 379−423. doi: 10.1002/j.1538-7305.1948.tb01338.x
Vafeas, N. 2003. Length of board tenure and outside director independence. Journal of Business Finance & Accounting 30(7): 1043−1064.
Van, P. M., L. Bruynseels, and A. Gaeremynck. 2018. Beyond diversity: A tale of faultlines and frictions in the board of directors. The Accounting Review 93(2): 339−367. doi: 10.2308/accr-51818
Wang, C., F. Xie, and M. Zhu. 2015. Industry expertise of independent directors and board monitoring. Journal of Financial and Quantitative Analysis 50(5): 929−962. doi: 10.1017/S0022109015000459
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53(1): 112−134.