董事高管责任保险需求动因及效应研究述评与展望

被引：32

作者：

胡国柳

康岚

机构：

[1] 海南大学经济与管理学院

来源：

外国经济与管理 | 2014年 / 36卷 / 03期

关键词：

D&O责任保险; 需求动因; 影响效应; 信号传递; 道德风险;

D O I：

10.16538/j.cnki.fem.2014.03.007

中图分类号：

F272.91 [企业领导]; F842.6 [各种类型保险];

学科分类号：

1201 ; 120404 ; 020204 ;

摘要：

董事高管(以下简称D&O)责任保险的需求动因和效应是近年来国外公司治理研究的一个热点问题。本文在系统梳理国外学术界相关研究文献的基础上,首先归纳和介绍了现有相关研究的主要理论动因——管理者风险厌恶假说、外部监督者假说、股东利益保护假说和财务效应假说,然后从信号传递和道德风险两个方面阐述了D&O责任保险对公司治理可能产生的影响,最后在评析已有研究成果的基础上对未来研究进行了展望。

引用

页码：10 / 19

页数：10

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