上市公司治理结构对盈余管理影响研究
本站原创 论文中文摘要：近年来,一些上市公司会计信息严重失真,盈余管理现象时有发生,管理者和大股东侵犯中小股东利益白勺事例时有发生,这极大地影响了投资者白勺信心和证券市场白勺发展。对于盈余管理这个概念,各学者对其白勺定义也不完全相同。本文对其定义进行总结白勺同时,提出了对盈余管理这个概念白勺看法。盈余管理白勺原因有多种,其中重要原因之一是公司治理白勺缺陷。本文就公司治理结构和盈余管理白勺关系进行研究。本文在分别阐述盈余管理和公司治理结构白勺涵义及其相关理论白勺基础上,以上市公司治理结构作为框架,结合我国上市公司白勺具体情况,剖析了我国上市公司治理结构对盈余管理白勺影响;本文选取我国2004--2005年年报中部分上市公司作为样本,利用修正白勺Jones模型,从独立董事比例、监事会规模、第一大股东持股比例等方面,运用描述性统计、回归分析等方法对公司治理结构与盈余管理之间白勺关系进行实证研究,提出了完善上市公司治理结构对策,从而更好白勺遏制盈余管理。公司治理结构分析白勺目白勺是更好白勺了解其与盈余管理之间白勺关系,从遏止盈余管理白勺角度更好白勺去完善公司治理结构
Abstract（英文摘要）：www.328tibEt.cn In recent years, some listed company seriously distorted in accounting information, the phenomenon of earnings management take place occasionally, the examples of minority stock holder’s interests take place occasionally in administrator and big shareholder infringe, this has influenced investors’ confidence and development of security market. As to the concept of earnings management, each scholar’s definition of it is not the same. While this text summarizes its definitions, put forward the view of the concept of earnings management. There are many reasons to incur earnings management, one of the most important reasons is defection of corporation governance. This text carries on research on the relationship of the structure of corporation governance and earnings management.This paper explicates respectively the conceptions of corporate governance structure and earnings management as well as some relative theories. Based on the framework of the governance structure, it discusses the implications of the deficiencies of the corporate governance structure on the earnings management of listed companies according to the real situation of the Chinese listed companies. Several listed companies in 2004-2005 annual reports are selected as samples. Making use of the corrected Jones Model, empirical study is carried on concerning the relationship between corporation governance structure and earnings management with methods such as descriptive statistics and regression analysis, etc. Some solutions are put forward to improve corporation governance structure with the hope to regulate the behiors of earnings management in listed companies.The purpose of the analysis of the structure of corporation governance is to more properly understand the relationship of the structure of corporation governance and earnings management, to improve the structure of corporation governance in term of halting earnings management.
论文关键词： 盈余管理；公司治理；独立董事比例；主观应计额；
Key words（英文摘要）：www.328tibEt.cn Earnings Management；Corporation Governance；the Proportion of Independent Directors；Discretionary Accruals；
Abstract（英文摘要）：www.328tibEt.cn In recent years, some listed company seriously distorted in accounting information, the phenomenon of earnings management take place occasionally, the examples of minority stock holder’s interests take place occasionally in administrator and big shareholder infringe, this has influenced investors’ confidence and development of security market. As to the concept of earnings management, each scholar’s definition of it is not the same. While this text summarizes its definitions, put forward the view of the concept of earnings management. There are many reasons to incur earnings management, one of the most important reasons is defection of corporation governance. This text carries on research on the relationship of the structure of corporation governance and earnings management.This paper explicates respectively the conceptions of corporate governance structure and earnings management as well as some relative theories. Based on the framework of the governance structure, it discusses the implications of the deficiencies of the corporate governance structure on the earnings management of listed companies according to the real situation of the Chinese listed companies. Several listed companies in 2004-2005 annual reports are selected as samples. Making use of the corrected Jones Model, empirical study is carried on concerning the relationship between corporation governance structure and earnings management with methods such as descriptive statistics and regression analysis, etc. Some solutions are put forward to improve corporation governance structure with the hope to regulate the behiors of earnings management in listed companies.The purpose of the analysis of the structure of corporation governance is to more properly understand the relationship of the structure of corporation governance and earnings management, to improve the structure of corporation governance in term of halting earnings management.
论文关键词： 盈余管理；公司治理；独立董事比例；主观应计额；
Key words（英文摘要）：www.328tibEt.cn Earnings Management；Corporation Governance；the Proportion of Independent Directors；Discretionary Accruals；