农业上市公司审计质量对盈余管理影响的实证分析.doc

- -- 农业上市公司审计质量对盈余管理影响的实证研究 Abstract In recent years, Chinas agricultural earnings management of listed companies in the phenomenon is widespread. Agriculture, basic industries as related to the national economy, Chinas economic development occupy a pivotal position, while agricultural listed companies as a representative of the industry, its importance is self-evident. On the one hand, agricultural listed companies can’t get rid of their inferiority agricultural characteristics; hand, agricultural listed companies tend to be early beneficiaries of the national policy. Based on the prevalence