盈余管理影响因素研究——基于公司治理的视角

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1、石河子大学博士学位论文盈余管理影响因素研究——基于公司治理的视角姓名：王生年申请学位级别：博士专业：农业经济管理指导教师：秦江萍20081001AbstractInthemodemcorporatesystem，themainpurposeofcorporategovernanceistosolveinaccurateinformationandconflictsofinterestintheprincipal．agentrelationships．Thecorporate’saccountingearningsisthemainfocuswhichtheinterests

2、ofallsidesintheprincipal-agentrelationshipsal-econcemed．nemanagementhasthepossibilitytotakeopportunisticbehaviorfortheirownbenefit，which，undertheaccrualaccounting,earningsmanagementcannoteliminate，andwhichhasprovidedthepossibilityofthemanagerstouseearningsmanagementmeanstomaximizetheirowne

3、ffectiveness．Asthemanagersoftheearningsmanagementbehaviorhavecausedconflictsofinterestofthecontractualpartners，thereforestudyingtheearningsmanagementhelpstoenhancethequalityofaccountinginformationrequirementsandalsobecomesthekeyquestionwhichcorporategovernanceneedstosolve．China‘scorporateg

4、overnancestructuredeficienciesoflistedcorporatehavebeenledtothemostbasicreasonofearningsmanagementquestion．Thecapitalmarketasourcountrymarketeconomydevelopmenfsimportantcomponenthasbeeninfiltratedtothesocialpoliticsandtheeconomiclifcaspects,whichtoChina'smacro-andmicro-economicinfluenceisa

5、lsogettingbiggerandbigger．Accountinginformationoflistedcompaniesisexpectedtodisclosenotonlythebasisofthedecision-makingfortheinvestorstoinveston。butalsothefundamentalpremiseoftheestablishmentofopen，justandfaircapitalmarket．Corporategovernanceasasystemenvironment,toagreatextentwillaffectthe

6、managegsearningsmanagementbehavior．111epurposeofthisarticleistoanalyzethelistedcompany’searningsmanagementbehaviortheoreticalanalysis，combinedwithempiricalresearchtofindtheimpactofearningsmanagementofcorporategovernanceinternalandexternalfactors，fortheimprovementtothequailtyofaccountingjnf

7、ormationoflistedcompaniesandfortheoptimizationtotheintemalgovernmentstructureandexternalgovernancemechanismsandtoprovidetheoreticalbasisandsomepolicysuggestions．Thepaperfirstchapterisintruduction．nesecondchapterhascarriedonasimplereviewtotheearningsmanagement'