公司治理和董事会多样性理论

Natalia Shelkova, Ekaterina Panchuk
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摘要

首席执行官与员工的薪酬比例和董事会组成都是公司治理问题。有关公司董事会多元化的研究告诉我们,董事会的多元化程度越高,在财务业绩、声誉、治理和董事会决策方面就越有优势。主要的治理理论提供了不同的理论依据,说明为什么会出现这种情况
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THEORIES OF CORPORATE GOVERNANCE AND BOARD DIVERSITY
The CEO-to-employee pay ratio and board composition are both questions of corporate governance. The research on diversity on corporate boards tells us that more diverse boards can make a differ-ence when it comes to financial performance, reputation, governance, and board decision making. Key governance theories provide different rationale why it is the case
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