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ID:32013357
大小:4.41 MB
页数:80页
时间:2019-01-30
《我国民营上市企业公司治理结构对盈余管理影响的实证.研究》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、一Abstract、Mmthedevelopmentoftheeconomyandthechangeofthepolicytowardstheprivateenterprise,theprivatebusinesshastakenalargepercentageintheGDPofChina.刀jeprivateeconomyhasplayedandimportantroleinthesocietyasanewsectorintheeconomy,SOtheoperationandmanagement
2、situationhavehugeimpactonthedevelopmentofChina.Intheprocess,itisnaturetoemergesomeproblems.Inparticularly,recentlythelistedcorporationdeceivedinthefmancialstatementandmanipulatedtheearning,SOitisquitecommonthatthebenefitofminorstakeholdersishurtbytheman
3、agementandmajorshareholders,whichmayhavebadinfluencetothecapitalmarketandtheconfidenceoftheinvestors.Infact,theeamingmanagementhasalotofreasons,themostimportantofwhichiStheproblemofthecorporationstructure.Thearticleinvestigatedtheimpactonearningsmanagem
4、entfromthecorporatestructurewiththeempiricalapproachintoordertopreventtheearningmanagementandimprovetheorganizationstructure.Thefirstpartwasthebackgroundsummarizedtheimportanceofthispaperinformationintheessay.Thispartfromboththetheoreticalandrealisticpr
5、ospective.Thenitoutlinedtheframeworkoftheinvestigationandthemajormethod.ThefollowingpartpointedoutwhatiStllecreationoftheresearch.Thesecondpartanalyzedtheconceptionoftheearningsmanagementfromalotofanglesandgottheidentificationthatconfiningthetermfromthe
6、informationprospectiveWasscientific.Thentheauthoranalyzedthecharacteristiesandmotivationoftheearningsmanagement,especiallypaidtheattentiontothemodeloftheiSSUC.Generally,therewerethreetypesofmodelintheacademicfield.whichwerespecificaccrualmodels,frequenc
7、ydistributionmodelsandaggregateaccrualsmodels.Amongthem,theaggregateaccrualsmodelWasmostappropriatetothepaper,SOthefollowingparthadthespecificanalysisofthismodel.Actually,therewerefiveequationinthismodel,(1)Jonesmodel;(2)modifiedJonesmodel;(3)industrial
8、model;(4)crosssectionalmodel;(5)modifiedcrosssectionalmodel.ResearchOiltheEffectofGovernanceStructureonEarningManagementIll呈!!二苎竺竺!!兰!!!塑兰旦!!里!堡121曼!!旦!!竺兰竺£!!!!苎!!!!塑TIlispartwasthefoundationofthefollowingpart.Thenthepapertalked
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