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《The Theory and Practice of Finance and Economics》 2010-01
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Effectiveness of Independent Director and Related Transactions of Controlling Shareholders

HUANG Jun,PAN Mei-xia (Accounting College ,Hunan University,Changsha,Hunan 410079,China)  
This article empirically studies the relationships between effectiveness of independent director and related party transactions of controlling shareholder by using data of listed companies in Shenzhen Stock Exchange Markets during 2002~2008. The paper finds that the professional background of independent director has significant constraint effect on the related transaction between controlling shareholders and listed companies; the salary has significant positive relation to the related transaction s; the ration of independent director has no significant effect. The result will contribute to improve the independent director system to monitor the controlling shareholder.
【Fund】: 湖南财政与会计研究基地重点研究课题“我国企业财务信息与资本市场效应研究”(06B04);; 湖南大学SIT项目“独立董事制度有效性与上市公司关联交易问题的实证分析”
【CateGory Index】: F276.6
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