D&O保险治理效应研究述评及其启示被引量：9

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摘要 D&O保险在企业中的引入能否发挥积极的治理效应,目前仍存在较大的争议,并在理论上形成机会主义观和外部监督观两种截然相反的看法。本文在阐释机会主义观和外部监督观的基础上,从公司绩效、投资效率、财务效应以及代理冲突四个方面对国内外D&O保险的治理效应研究进行梳理和评述,为D&O保险的发展以及未来的研究提供启示。

作者吴锡皓秦帅胡国柳

机构地区海南大学经济与管理学院

出处《海南金融》 2016年第2期62-66,共5页 Hainan Finance

基金国家自然基金项目"中国上市公司D&O保险需求动因及其治理效应研究"(71562010) 海南省自然基金项目"稳健机制下公司财务信息披露行为及其市场效应的研究"(20157256) 中西部计划学科重点领域建设项目(海南大学)"基于微观主体行为的中国金融市场稳定性研究"(ZXBJH-XK021) 海南大学中西部综合实力提升计划项目(HDZHSL201301)

关键词 D&O保险治理效应机会主义外部监督

分类号 F841 [经济管理—保险]

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