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运用我国沪市A股上市银行2001-2013年度的面板数据进行多元回归分析,论文研究高管在职消费与银行风险之间的关系效应,并检验了国有控股性质对在职消费与银行风险关系效应的影响。实证结果表明:高管在职消费与银行风险之间正相关,即在职消费会加剧银行的风险承担;而国有控股性质虽能对在职消费加剧银行风险的行为有一定的抑制作用,但其影响效果并不显著。所以,高管的在职消费对银行自身稳定和风险承担有重要影响,须在银行治理过程中予以重视。
This paper uses the panel data of A-share listed banks in Shanghai from 2001 to 2013 to conduct multiple regression analysis. The dissertation studies the effect of the relationship between executive consumption on-the-job and bank risk and tests the effect of the state-owned holding on the relationship between on-the-job consumption and bank risk influences. Empirical results show that there is a positive correlation between on-the-job consumption of senior executives and bank risk, that is, on-the-job consumption will exacerbate the bank’s risk commitment. Although the nature of state-owned controlling may have some restraining effect on on-the-job consumption exacerbating bank risk, Not significant. Therefore, senior executives’ on-the-job consumption has a significant impact on the bank’s own stability and risk commitment and should be given priority in the bank governance process.