公司治理对盈余管理影响的实证研究(9)

2025-06-16

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四川大学学报(哲学社会科学版)参考文献:

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AnEmpiricalStudy

onthe

Impact

on

ofGoVernanceStructure

ofListedCompanies

Earnings

Management

(Sc怕01

of

Bus址ss

WANGHong,MA0

analyses

Daowei,LIHeng

Adm商stratio璐,SichuanUmverSity,chengdu,SkhuaIl610064)

theimpactofcorporate

goVernancestructure

on

Abstract:Thispaper

syste眦ticaUy

on

samplesofsixindustrieswiththelargestsamplesinannualreportof

listedcompaniesof2004—2008.ResearchindicatesthatthemembershipincreaseofEbardofDirectorswiUhelpimprovethequalityofaccountingearIlingsinfomation;thecombinationofchaimanandex—

ea诫ngsmanagement

based

ecutivemanagerwillcontributetothephenomenonofartificialprofitincrease.Italsoshowsthatonly

inthesamplesofprofitdecreaseadjusted,theproportionofindependentdirectors,thequantityofboardmeetingshaVerestrictionfunctiontotheeamingsmanagement,andinthosecompanieswithprofitincrease

adjustment,there

is

positivecorrelationbetweentheeamingsmanagement

withthe

proportionofindependentdirectors,withthequantityofboardmeetings,andwiththedegreeofershipconcentration.

Key

crease

o帅一

De—

wordS:Govemance

Structure;E锄ings

Mamgement;Profit

Increase

Adjusted;Profit

Adiusted

(责任编辑:慧宇)

74


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