Corporate Governance in China: Research and Evaluation

Index

A

Accounting standard 16, 173, 177–179

Administration model 145

Administration style 147

Agency cost 5, 29

Agency theory 1, 8, 102

Annual report 59, 110, 175–177, 191

B

Blue Ribbon Committee 31, 172–173, 179

Board governance

appraisal 110

index 60, 109, 189, 212–214, 237

Board of directors 1, 3, 7–8, 10, 12, 17–18, 21, 23, 27–30, 34, 40–42, 44, 46, 181–183

Board of supervisors 19, 21, 23, 27–28, 32

C

Capital-concentrated enterprise 235

Capital structure 67, 71, 92–93, 95, 179, 228, 236

China Corporate Governance Principles 204

China Listed Company Governance Norms 80, 86

China Securities Regulatory Commission (CSRC) 37, 40, 50, 59, 151

Collective company 112–113, 132

Company scale 214–217

Compensation level 41, 43, 147–149, 152, 157, 159–160, 162–163

Compensation structure 47, 129, 142, 148, 149, 163

Contingency theory 4, 53

Control variables 113, 133, 135–137, 193, 214–217

Corporate behavior 29, 30

Corporate governance

environment 4–5, 9, 18–19, 24

evaluating criteria 1

evaluation 1–5, 7–9, 11–13, 16–20, 22–29, 33, 37, 53–54, 57–58, 66, 106, 110, 142, 174, 177, 231, 235

evaluation index 3, 9, 20, 25, 27–28, 37–38, 54, 57–58

evaluation system 3–4, 9, 12, 16, 19, 26, 37, 58, 73, 106, 110, 142, 203

evaluation theory 1

index 1, 4–5, 20–23, 53–54, 56, 63, 66, 68–69, 110, 188, 212–213, 217–218, 221

mechanism 3–4, 20, 147

multinational 6

pattern 4–5, 11, 26, 32

principle 6, 18, 28, 53, 176–177, 204

structure 3–4, 7, 9, 19–21, 23, 25, 33, 36–37, 71, 75, 102, 144–146, 174, 182, ...