资源描述:
《中国上市公司内部治理结构与盈余管理关系分析——基于行业竞争性视角》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、-------根据行业具体情况对公司内部治理结构进行调整,根据行业竞争性特征,重点关注某些公司治理机制,以达到对盈余管理的最大程度的抑制,减少财务舞弊等情况的发生,保证市场健康的发展。关键词:行业竞争性差异,公司内部治理结构,盈余管理II-----------ABSTRACTChina'sstockmarketplaysanincreasinglyimportantroleinthenationaleconomy.However,earningsoflistedcompaniesmanipulatemarketinten
2、sifiedinrecentyears,andithasseriouslyaffectedthefairnessofthemarketandtheefficientallocationofresourcesinthecapitalmarket,theinvestors’benefitsespeciallysmallinvestors’werethreatenseriously.Inthemid1980s,theaccountingandevenforeignresearchersbegantostudyearningsm
3、anagementasanimportantresearchtopic.WiththeimprovementofChina'scapitalmarketandrelatedlegalsystem,earningsmanagementhasbecomethefocusofattentiontoresearch.Previousstudiesshowthatreasonablecorporategovernancestructureandahighlevelofcorporategovernancecanlimittheex
4、tentofearningsmanagementeffectively.However,astheexternalpartofthemechanismofcompetitionintheindustrydifferenceoftenbypeopleignorethedegreeofproductmarketcompetitionintensitycanofteninfluencethecorporategovernancelevelwhichinfluence.Theonindustrycompetitionastheb
5、reakthroughpoint,Chineselistedcompaniesaccordingtotheintensityofcompetitionintheindustrypointsforcompetitionandmonopolyaretwomajorcategoriesofclassificationandcomparisonstudyof,respectively,tostudytherelationshipbetweentheinternalcorporategovernancestructureandea
6、rningsmanagement,analysisandcomparison.Theresultsshowalot.First,theinternalcorporategovernancemechanismscaninhibittheextentofearningsmanagementeffectively;second,comparedwiththeprevious,theinnovativepointisthatitwasfounddifferencesbasedonindustrycompetition,andth
7、eimpactofcorporategovernanceonearningsmanagementhasdifferent,inotherwords,intermsoftheimpactonearningsmanagement,industrycompetitionforcorporategovernancemechanismshaveareplacedcomplementaryrole.Specifically,inthecompetitiveIII-----------industry,thereishaveasign
8、ificantnegativecorrelationbetweentheboardsizeandearningsmanagement,whileinthemonopolyindustriesthereisnosignificantrelationshipbetweenthem;whetherthechairmanan