Directors’ and Officers’ Liability Insurance and Internal Control Quality

摘要：

　　In this paper,we assessed the diverse circumstances of the adoption and application of Directors and officers liability insurance(D&O Insurance)and Internal Control of all the listed company in the main board A-share market of China,and their financial data,to figure out the inner connection and mechanism of action between insuring D&O Insurance and the quality of Internal Control,which shows that insuring D&O Insurance is not only beneficial to improve the quality of Internal Control,but also the supplement of the Internal Control System and Comprehensive Risk Management.

关键词： D&O Insurance Internal Control Quality Comprehensive Risk Management

作者: Liu Bin Hu Guoliu He Yuhang Wu Xihao

作者单位: School of Economics and Management,Hainan University,Haikou,China,570228 College of Foreign Languages,Hainan University,Haikou,China,570228

会议类型: 国际会议

会议名称: The 10th (2018)International Conference on Financial Risk and Corporate Finance Management(第十届(2018)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 127-133

在线出版日期: 2018-07-06（万方平台首次上网日期，不代表论文的发表时间）