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ID:33337816
大小:3.55 MB
页数:43页
时间:2019-02-24
《上市公司高管变更对盈余质量影响的实证研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、AbstractWiththeconstantimprovementofChina'ssecuritiesmarket,thenumberoflistedcompaniesisalsobooming.Foralongtime,shareholders,creditors,govemmentagenciesandotherstakeholders,theymadedecisionsbytheearningsinformationprovidedbythelistedcompanies.Theyalsouse
2、theseinformationtoevaluateenterprisemanagers’performance.Inrecentyearsathomeandabroad,moreandmoreexposureofthefalseaccountinginformationmakestheaccountinginformationusersawareofthefocusofattentionisnotonlythenumberofsurplus,moretheyshouldpayattentiontoist
3、hequalityofaccountingsurplus.T11isshowsthataccountingsurplusinformationcontainsboththenumberofsurplus,alsocontainsthequalityofthesurplus.Iftheyusetheamountofaccountingsurplusinformationonly,theymaymakewrongdecisions.Earningsqualityisworthmoreattentionandr
4、esearch.Therearcmanyfactorsthatcanaffectthequalityofaccountingsurplus,executives’changeiSoneoftheseimportantfactors.Itsinfluenceonthequalityofthesurplusisalsoneededtobemorescholars’researchtopic.Eventhoughtherehavebeensomescholarsstudiedthesurplusmanageme
5、ntbefore,buttheresearchontherelationshipbetweentheeamingqualityandexecutives’changesisnotenough,ortheresearchdataisold.Atpresent,inthecapitalmarketofOurcountry,theproportionofexecutives’changingishigh,managersmarketisnotperfect,corporategovernanceisimperf
6、ect.Aimingatthissituation,howtoovercomeandimproveOurcountry’scapitalmarketisimminent.Basedonthisbackground,thisarticletakestherelevantindexdataoflistedcompaniesinOurcountryinrecentyearsasthebasisofempiricalresearch,inordertostudytherelationshipbetweenexec
7、utives’changingandthecompany’searningsquality.T11isthesis.firsttointroducethetheoreticalbasisofexecutivechangesandearningsquality,itmainlyintroducestheconceptofbothinturn,theprincipal-agenttheory,theoryofhumanlimitations,accountingrent-seekingtheory,execu
8、tivechangesimpactonearningsqualitytheoretically;Inthethirdchapter,thethesisusesthedatatodrawstatusquooftheexecutives’changingoflistedcompanies,fromtheproportionofchange,themainreasonsofchanging,officeterm,andleaving
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