Abstract：Basing on the co-origin notion behind the same surname culture, this study examines the impact and mechanism of the surname shanring on managerial perk consumption. The results show that, if chairman and CEO have the same surname, the managerial perk consumption is significantly lower. The inhibition effect becomes stronger when the same family name types of chairman and CEO are more special. The restraint effect of surname consistency on perk consumption exists only in private enterprises, and the impact on state-owned enterprises is not obvious. Further study shows that the same surname can reduce the level of cash holdings that management can discretion and to alleviate the degree of information asymmetry of the company. In addition,the same family name still have a binding effect on excess perk consumption. The impact of foreign cultures can hinder the governance effect of surname consistency on perk consumption.
刘超，阮永平，刘溢华. 同姓关系对高管在职消费的影响研究 [J]. 管理学报, 2019, 16(12): 1781-.
LIU Chao，RUAN Yongping，LIU Yihua. Research on the Influence of Surname Sharing on Managerial Perk Consumption . Chinese Journal of Management, 2019, 16(12): 1781-.
