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典型的董事责任险通常包括个人保障部分与公司保障部分。个人的保险需求可以用风险厌恶来解释,而公司的保险需求则一直是经济学和公司金融理论的一大难题。最早,Mayers 与 Smith(1982)提出了公司购买保险的七大动机,经过后人的补充与引中形成了各种各样的有关董事责任险需求的命题。20世纪90年代之后,研究者对这些理论及其蕴涵的命题进行了实证检验。取得了一定的研究成果。
Typical director liability insurance usually includes personal protection and corporate security components. The individual insurance needs can be explained by risk aversion, and the insurance needs of the company have always been a major challenge in economics and corporate finance theory. Earlier, Mayers and Smith (1982) proposed seven motivations for the company to purchase insurance. After the supplement and introduction of descendants, a variety of propositions about the liability insurance of directors were formed. After the 1990s, researchers carried out empirical tests on these theories and their implication propositions. Has made some research results.