Взаимосвязь характеристик совета директоров, комитета по аудиту и уровня манипулирования прибылью: анализ российских публичных компаний
DOI:
https://doi.org/10.21638/spbu18.2020.203Аннотация
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 НА РУССКОМ ЯЗЫКЕ
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Опубликован
21.07.2020
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
Выпуск
Раздел
Теоретические и эмпирические исследования
Лицензия
Статьи журнала «Российский журнал менеджмента» находятся в открытом доступе и распространяются в соответствии с условиями Лицензионного Договора с Санкт-Петербургским государственным университетом, который бесплатно предоставляет авторам неограниченное распространение и самостоятельное архивирование.
