CAJ | 학술논문

以四川上市公司为样本，用实证方法对独立董事薪酬影响因素进行研究。通过更为合理地设置解释变量，进一步完善多元线性回归分析方法在该领域的应用，使研究结论更具科学性。研究发现独立董事薪酬与其职业背景、公司规模和市净率显著正相关，与第一大股东持股比例及所承担的诉讼或仲裁风险显著负相关。
이사천상시공사위양본，용실증방법대독립동사신수영향인소진행연구。통과경위합리지설치해석변량，진일보완선다원선성회귀분석방법재해영역적응용，사연구결론경구과학성。연구발현독립동사신수여기직업배경、공사규모화시정솔현저정상관，여제일대고동지고비례급소승담적소송혹중재풍험현저부상관。
This paper studies the determinants of rewards for independent directors in China under the improved mode and the data from listed company of Sichuan province. The study reveals that the improved model has a better function. The compensation of independent directors is positively correlated with company size, independent directors＂ professional background and P/E ratio, and it is negatively correlated with the stock keeping ration of the largest shareholder and suit or arbitration risks.