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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
a
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)
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