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《Journal of Nanchang College of Education》 2012-09
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American independent director system inspirits to consummate the independent directors system in China

Zhou Yi-qin(Lanzhou Institute of Education,Lanzhou Gansu,730000,China)  
The independent director system is a effective system of corporate supervision,to ensure that the board is independent from the controlling shareholder of the company and the senior managers,shareholders and the general shareholders to reduce the information asymmetry,maintaining the rights and interests of small shareholders.In order to correctly recognize the independent director system,run a relatively perfect American independent director system and our current system of independent board of directors were compared,pointed out that the shortage of independent director in China,to perfect our country company independent director system puts forward the independent director salary incentive,optional mechanism reform,reform of state-owned shares and other suggestions.
【CateGory Index】: D912.29
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 Zhao Yun-lei(Law Department,Shenyang Normal University,Shenyang,Liaoning,110034,China);Comparison among Supervision Models in American,German and Japanese Corporations[J];Journal of Hebei Youth Administrative Cadres College;2006-01
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8 WANG Zhi-wei(Accounting Institute / School of Accounting & Finance,Shanghai Linxin Accounting College,Shanghai 201620,China);Related Party Transactions & Accounting Conservatism——From the Perspective of Separating Equilibrium[J];Journal of Shanxi Finance and Economics University;2010-05
9 YUAN Zhi-zhu,WU Li,XU Bo(School of Business Administration,Northeastern University,Shenyang 110004,China);Earnings Conservatism and Corporate Overinvestment——Evidence from Chinese Listed Companies[J];Journal of Shanxi Finance and Economics University;2011-11
10 DU Xing-qiang,DU Ying-jie(Department of Accounting,Xiamen University,Xiamen 361005,China);Accounting Standards,Fair Value and Accounting Conservatism——Empirical Evidence from Listed Companies in Chinese Capital Market from 1998 to 2008[J];Journal of Tianjin University of Commerce;2010-02
China Proceedings of conference Full-text Database 4 Hits
1 Fu Xin and Donghua Chen Research Institute of Accounting and Finance Department of Accounting,School of Business Nanjing University,Nanjing,Jiangsu,China 210093;Earnings Quality,Institutional Environment,and Cost of Equity:Empirical Evidence from the Chinese Stock Market[A];[C];2009
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