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1、CorporateGovernanceforListedEarningsManagementontheREVIEWPapers::Table1agriculturallistedcompaniesfrom2002to2004,corporategovernanceandcorporateperformance.Empiricalresearch黄晓波andFengHaoalsoindicatethenumberofsharesoutstandingandcompanyperformancewassignifican
2、tlynegativelycorrelated.PaperKeywords:corporategovernance,earningsmanagement,empiricalresearchThebeginningofthiscenturyEnron,WorldComandothercompaniesoccurfalseaccountsofevents,causingthetheoreticalandpracticalfieldsgreaterattentiontothephenomenonofearningsman
3、agement.Inrecentyears,China’slistedcompanies’earningsmanagementandaccountingfraud,illegaldisclosureofaccountinginformationisveryserious,from‘Qiongminyuan’,‘redindustry’to‘Dawnshares’,‘Guangxia’,havemadeinvestorsrightshavebeengreatlydamaged,whichgreatlyreducest
4、hecompany’searningsqualityof41information,notonlydistortthestockmarketpricesignals,butwillalsocausethecorrectformulationaffectthecentralgovernment’smacroeconomicpoliciesandimplementthem.Howtoimprovecorporategovernancecharacteristicsfromstarttocontrolearningsma
5、nagementhasbecomeanimportantresearchtopic.First,thetheoreticaloriginsandearningsmanagementliteraturereviewisalegitimateprofitmanagementtools,enterprisemanagementauthoritiesonthebasisofaccountingstandardsfollowedbythechoiceofaccountingpoliciesforthefinancialsta
6、tementsonaccountingearningsinformationtocontrolandadjust,hopeThemanagementofthecorporateearningscantendtopredeterminedmanagementgoalstomeettherequirementstomeettheshareholderwealthmaximization,reasonabletaxavoidance,sothattheirmanagementperformanceandmanagemen
7、tskillstoberecognized.Theaccountingfraudisbasedonaccountinginformationforthemediaannounced,bytakingillegalmeanstoprofitdisclosureofinformationprocessing,treatmenttoobtainthedesiredreportsprofits,therebyachieveorreachapredeterminedtarget41actors(林长泉etc.,2000).E
8、arningsmanagementandaccountingfrauddifferenceisthatthelegitimacyofaccountingchoices.Althoughbothofwhichaffecttheobjectivityofaccountinginformation,butthemeansusedinthefundamentally
