公司治理对盈余管理的影响研究企业管理专业论文.docx

重庆大 重庆大学硕士学位论文 英文摘要 PAGE PAGE IV is a positive correlation between earnings management and the ratio of the state shares. (3) The ratio of corporate shares does not confine earnings management. (4) A negative correlation is found between the ratio of tradable share and earnings management. (5) No evidence shows the scales of boards of directors can affect earnings management. (6) Earnings management is negatively correlated with the proportion of independent directors. (7)The level of earnings management is much higher when the general manager and the board chairman is the same man, which suggest it will weaken the ability of supervising managers when board chairman concurrently acts as a general manager. (8) There is no correlation between independent audit committees and earnings management. (9)The scales of boards of supervisors can’t affect earnings management. Based on the above research conclusions, corporate governance structure can significantly affect the level of earnings management, and there are still some deficiencies in the corporate governance structure of our listed company. Those research conclusions of this paper can supply some reference to how to improve the corporate governance structure, especially the internal governance structure. Keywords：Earnings Management, Corporate Governance, Expanding Jones Model 重庆大学 重庆大学硕士学位论文 目 录 目 录 中文摘要I 英文摘要 II HYPERLINK \l _bookmark0 1 绪 论 1 HYPERLINK \l _bookmark1 1.1 问题的提出及研究意义 1 HYPERLINK \l _bookmark2 1.2 国内外研究现状 2 HYPERLINK \l _bookmark3 1.2.1 国外研究现状 2 HYPERLINK \l _bookmark4 1.2.2 国内研究现状 3 HYPERLINK \l _bookmark5 1.3 本文研究内容和方法 4 HYPERLINK \l _bookmark6 2 盈余管理与公司治理的相关理论 6 HYPERLINK \l _bookmark7 2.1 盈余管理的基本理论 6 HYPERLINK \l _bookmark8 2.1.1 盈余管理的定义 6 HYPERLINK \l _bookmark9 2.1.2 盈余管理的特征 7 HYPERLINK \l _bookmark10 2.1.3 盈余管理的动机 7 HYPERLINK \l _bookmark11 2.2 公司治理的基本理论 9 HYPERLINK \l _bookmark12 2.2.1 公司治理的概念 9 HYPERLINK \l _bookmark13 2.2.2 公