基于公司内部治理结构的盈余管理实证研究-金融学专业论文.docxVIP

基于公司内部治理结构的盈余管理实证研究-金融学专业论文.docx

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基于公司内部治理结构的盈余管理实证研究-金融学专业论文

在 在1、 ABSTRA 口 One of the reasons why information d配losuring has problems was abusing of earnings mana伊ment. At the 拥me time,earnings manageme 附 of Chinese listed co呻ani::s are dueωfla响。fω阴阳能 governance. 80 由is paper will research earnings managements b时ed on interior s衍1比ture of corporate governance and ca町 on an empirical study by using the relevant data oflisted corr申anies in China. Firstly,a伽r reviewing the theories of earnings management andω叩orate governance ,we use the return on net equality(ROE) frequency distributionω investiga也 the situatin of earnings management on the list时 ωmpanies in China by 1994. Then we can understand that how institutbnal factors and macroeωnomics affect earnings managements. 8econdly,this paper uses theωtal accruals model ωinvestigate the degree of earnings managements on specific 恤dustryandωmpan 弘 We choose the 曲lancial data of913 lis随d ∞mpanies on 2004 to 2009 如rωmparing the exp lanaωrypower of di他rent classic ωtal accruals rmdels. Then we choose the CFO rmdified cross-sectional Jones model ωcalculate the degr优 of earnings managements. The errψirical result is that the earnings management ofthe listed companies in China has a certain degree of stability. However,the degree is I10t the same in di他rent industries or times. ηlirdly,this paper investigates t加 questbn that 1ωw the interior structure of ω叩orate governance affects the degree of earnings managements from three respects which are board of direc阳阳, board of s叩ervisors and ownership s首阳ture. A伽 创mlyzing,assuming and regressing we 曲时 tmt the interior structure of corporate governanceωn aflèct the degree ofearnings management. In diflèrent str肌tures of ,,. ∞叩orate governance listed ωmpanes mve di偏rent degrees of earnings manageme 附.The results are significantωperfèct co叩orate governance str\比tur吼 control excessive earnings managemenωand improve accounting infurmat ?on qualit弘 , Finally,based on the analyzing of empirical regresses,we s

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