| 引入声誉机制的独立董事最优动态契约模型及应用 |
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| 引用本文： | 王爱国,刘惠萍.引入声誉机制的独立董事最优动态契约模型及应用[J].哈尔滨工业大学学报(社会科学版),2006,8(6):103-108. |
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| 作者姓名： | 王爱国 刘惠萍 |
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| 作者单位： | 天津大学,管理学院,天津,300072;山东经济学院会计学院,济南,250014 |
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| 摘 要： | 为了解决独立董事激励与约束机制问题,基于声誉理论与契约理论,建立了一个关于独立董事的声誉激励机制与显性激励机制相结合的最优动态契约模型,得出了实现声誉有效激励的条件和提高声誉激励效应的途径,通过与没有引入声誉激励机制的契约模型的比较,验证了该模型的优越性.最后对声誉激励机制在中国独立董事激励中的应用进行了实证研究,并相应地提出了一些政策建议.
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| 关 键 词： | 独立董事 最优动态契约模型 声誉激励机制 显性激励机制 |
| 文章编号： | 1009-1971(2006)06-0103-06 |
| 修稿时间： | 2006年1月14日 |
Model of Optimal Dynamic Incentive Contract of Independent Directors Considering Reputation Mechanism and its Application |
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| WANG Ai-guo,LIU Hui-ping.Model of Optimal Dynamic Incentive Contract of Independent Directors Considering Reputation Mechanism and its Application[J].Journal of Harbin Institute of Technology(Social Sciences Edition),2006,8(6):103-108. |
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| Authors: | WANG Ai-guo LIU Hui-ping |
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| Abstract: | Based on reputation theory and contract theory,a model of optimal dynamic incentive contract of independent directors is established,which is combined reputation incentive mechanism with explicit incentive mechanism,thus obtaining optimal conditions and ways to enhancing reputation incentive effect.It's advantages are testified in comparison with non-introduction of reputation incentive mechanism.Lastly,empirical analyses about its application are carried out and suggestions are correspondingly made. |
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| Keywords: | independent directors the model of optimal dynamic contract reputation incentive mechanism explicit incentive mechanism |
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