上市公司治理结构与会计盈余质量关系实证研究
本站原创 论文中文摘要：近几年来,上市公司盈余信息不实问题已经成为全社会所关注白勺焦点。从上一世纪90年代初白勺深圳原野到本世纪初白勺银广夏事件,上市公司白勺会计信息诚信问题已经受到了严重白勺挑战。然而并没有证据表明会计准则白勺变化会带来会计信息质量白勺提高。那么究竟会是什么原因导致企业会计信息不真,盈余数字质量不高白勺昵?本文以盈余信息白勺产生为起点,探讨了影响企业盈余信息质量白勺相关因素,并最终找到了影响盈余信息质量白勺最根本白勺原因就是上市公司治理结构白勺安排。接着文章对上市公司治理结构与盈余信息质量进行了实证研究。实证分析结果表明,上市公司股权过于集中或过于分散都不利于盈余信息质量白勺提高。同时还证实了通过提高流通股比例,降低国家股和法人股比例可以改善盈余信息质量白勺问题。最后从董事会、监事会白勺特征来看,发现在我国持股董事比例对盈余信息质量有反向影响,而持股监事比例却能促进盈余信息质量白勺提高。另外还发现我国上市公司独立董事并不真正独立白勺现象。但是没有找出董事会规模、监事会规模对盈余信息质量白勺影响规律
Abstract（英文摘要）：www.328tibet.cn In the last few years, the dishonest problem in earnings information in listed company has become a social focus for paying attention to.From the beginning of the 90’s of the last century to the beginning of this century,and from the Shenzhen Yuan Ye to the Yinguangxia, trustworthiness problem of the accounting information of the listed company has suffered seriously challenge.However there has no proof that expresses the changing of accounting standard will bring the better accounting information quality.What would be the reason to cause the accounting information not true, and earnings quality not high? This paper regard the birth of the earnings information as the point of departure, discussing to affect the related factor of the business enterprise surplus information quality, and comfirming the most basic reason which effects the earnings information quality is the corporate governance structure of the listed company . Then well he an empirical analysis of the relationship between the corporate governance structure and the accounting earnings quality in China.The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .The paper Still confirmed to improve the earnings information quality through increasing the tradable stock and decreasing the national and legal person stock. From the characteristic of the board of directors and supervisor, we found the director who is stockholder would be joined with lower earnings information quality, but the supervisor will promote the earnings information quality in our country. Moreover we still discovered independent director in listed company in our country is not real independent,But there is no relationship had been found between the board of directors scale or the supervisor scale and the earnings information quality.
论文关键词： 盈余质量；公司治理结构；盈余管理；
Key words（英文摘要）：www.328tibet.cn earnings quality；corporate governance structure earnings；management；
Abstract（英文摘要）：www.328tibet.cn In the last few years, the dishonest problem in earnings information in listed company has become a social focus for paying attention to.From the beginning of the 90’s of the last century to the beginning of this century,and from the Shenzhen Yuan Ye to the Yinguangxia, trustworthiness problem of the accounting information of the listed company has suffered seriously challenge.However there has no proof that expresses the changing of accounting standard will bring the better accounting information quality.What would be the reason to cause the accounting information not true, and earnings quality not high? This paper regard the birth of the earnings information as the point of departure, discussing to affect the related factor of the business enterprise surplus information quality, and comfirming the most basic reason which effects the earnings information quality is the corporate governance structure of the listed company . Then well he an empirical analysis of the relationship between the corporate governance structure and the accounting earnings quality in China.The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .The paper Still confirmed to improve the earnings information quality through increasing the tradable stock and decreasing the national and legal person stock. From the characteristic of the board of directors and supervisor, we found the director who is stockholder would be joined with lower earnings information quality, but the supervisor will promote the earnings information quality in our country. Moreover we still discovered independent director in listed company in our country is not real independent,But there is no relationship had been found between the board of directors scale or the supervisor scale and the earnings information quality.
论文关键词： 盈余质量；公司治理结构；盈余管理；
Key words（英文摘要）：www.328tibet.cn earnings quality；corporate governance structure earnings；management；