Взаимосвязь характеристик совета директоров, комитета по аудиту и уровня манипулирования прибылью: анализ российских публичных компаний

  • Егор Дмитриевич Никулин Институт «Высшая школа менеджмента», Санкт-Петербургский государственный университет, Россия
  • Андрей Андреевич Свиридов Институт «Высшая школа менеджмента», Санкт-Петербургский государственный университет, Россия
  • Марат Владимирович Смирнов Институт «Высшая школа менеджмента», Санкт-Петербургский государственный университет, Россия

Аннотация

В статье на выборке российских публичных компаний изучается связь между уровнем манипулирования прибылью и рядом характеристик совета директоров как ключевого элемента системы корпоративного управления компании. Особое внимание в исследовании уделено комитету по аудиту ― его структуре и характеристикам работающих в нем директоров. Объектом анализа выступают 184 российские публичные компании за 2014–2018 гг. Проведенный анализ показал, что для российских компаний наблюдается обратная взаимосвязь целого ряда характеристик совета директоров ― его размера, наличия комитета по аудиту, доли независимых директоров ― с уровнем манипулирования прибылью. Аналогичный характер связи проявляется и на уровне комитета по аудиту ― для уровня присутствия независимых директоров, наличия финансовой экспертизы в комитете. В то же время зафиксирована прямая связь между множественностью директорских позиций членов комитета по аудиту и уровнем манипулирования прибылью. Результаты исследования подтверждают, что ряд характеристик корпоративного управления может обладать потенциалом сдерживания манипулирования прибылью и в российских публичных компаниях.

Ключевые слова:

манипулирование прибылью, совет директоров, комитет по аудиту, корпоративное управление, Россия

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Литература

ЛИТЕРАТУРА НА РУССКОМ ЯЗЫКЕ

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Опубликован
2020-07-21
Как цитировать
Никулин, Е. Д., Свиридов, А. А., & Смирнов, М. В. (2020). Взаимосвязь характеристик совета директоров, комитета по аудиту и уровня манипулирования прибылью: анализ российских публичных компаний. Российский журнал менеджмента, 18(2), 189–216. https://doi.org/10.21638/spbu18.2020.203
Раздел
Теоретические и эмпирические исследования