上市公司内部控制质量与盈余管理的相关性分析-会计学专业论文.docxVIP

哈尔滨工业大学管理学硕士学位论文 哈尔滨工业大学管理学硕士学位论文 - -II- Abstract Modern business is contract management model. As shareholders as the funder is principals and managers are agents, managers make operating decisions of enterprises matters, and have a responsibility to the client. their business decisions directly affect the economic interests of the client. The information asymmetry between the internal and external information users provide a secret to space for operators . To seek short-term interests, operators adjust the financial statements of the enterprise or make false trading operations , idirectly affecting the long-term interests of shareholders and resulting in decreased quality of the information. How to enhance corporate’s information disclosure quality and how to restrain earnings management of listed company operation, has become a top priority. In recent years, China has made great efforts in internal control system, In 2010 promulgated the Enterprise Internal Control Application Guide No. 1 - organizational framework and other normative. To a certain extent, the improvement of the internal control system can regulate the behavior of managers, and also increased the information disclosure quality of listed companies as a whole. However, in this regime there are still a variety of circumvent means. Some enterprises’ disclosured information quality is still not optimistic. Therefore, the research on the influence of internal control quality to earnings management , analysis on the effect of quality of internal control to which earnings management , and proposing appropriate policy measures are a serious problem. In this paper, it take 1616 companies listed on Shanghai and Shenzhen motherboard as a research object in2011. It uses whether voluntarily disclosure internal control attestation report and whether disclosure a reasonable guarantee of internal control attestation report as explanatory variables, uses accounting choice earnings management activities measurin