Dissertation > Excellent graduate degree dissertation topics show

Analysis of Earning Management Based on Internal Corporate Governance and Internal Control

Author: QinZuo
Tutor: QinZhiMin
School: Dongbei University of Finance
Course: Financial Management
Keywords: Earnings Management Internal governance Internal Control Principal-agent theory
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 325
Quote: 0
Read: Download Dissertation

Abstract


In recent years , many listed companies in China is subject to the supervision and inspection of the SFC . It can be seen from the survey results , a considerable part of the corporate financial figures conceal report information , so as to achieve the profit manipulation , control the stock price . At the same time , a lot of research material shows , the broad earnings management exist in China's listed companies is widespread . Earnings management behavior , a direct result of the relevance and reliability of financial information to reduce dramatically hinder the process of the capital markets, the resources are optimized configuration error to guide the choice of investors and other stakeholders on the strategy , the impact of the capital market operation of development toward a healthy direction . Internal governance and earnings management exists as the cornerstone - the principal-agent theory , also determines the interaction between earnings management and internal governance interaction . Internal governance depth study to determine whether real constraints listed company earnings management behavior , in order to improve enterprise policies more accurately and more rapid development in the right direction , so that China's securities market . While improving their internal control system , can effectively safeguard the legitimate rights and interests of investors , to ensure the authenticity and reliability of accounting information , to maintain the orderly operation of the capital market . This article from the mutual influence of the corporate governance structure , internal control and earnings management relations , improve internal control and internal governance based on the proposed method to prevent excessive surplus management : first , to establish a sound internal governance structure , specific measures include : to strengthen the independence of the board of directors , in particular, is to strengthen the role of independent directors in the board of directors ; optimize the equity structure of listed companies in China to reduce the phenomenon of \Second , to improve the internal control system , specific measures , including : the establishment of the manager market mechanisms , incentive and restraint on the behavior of the managers ; insider control phenomenon be strictly limited ; clear internal control objectives .

Related Dissertations

  1. Study on the Internal Control Issues of Highway Construction Investments,F540.34
  2. Mine team safety research and application of self-management,X936
  3. Internal Control System Construction of University Research,G647
  4. Control study based the agents compensation contracts designed channel,F224
  5. Chinese and Uighur Group Financial Control,F406.72
  6. An Empirical Study of the family of listed companies in China governance structure of the internal control,F276.5
  7. Research on the Risk Control of Local Government Debt and Its Application,F812.5
  8. Corporate governance structure of listed commercial banks in China to study of the effectiveness of internal control,F830.42
  9. A Study on Risk-oriented Internal Audit Control Evaluation System of Commercial Banks in China,F239.45
  10. The Research of the Internal Control Issues of Enterprise Group Based on Corporate Governance,F275
  11. Research on the Case of the Internal Control in State-owned Enterprise (BGJT),F276.1
  12. The Correlation Studies about Corporate Governance Structure and CPA’S Audit Quality,F276.6;F224
  13. The Earnings Management Means’ Relationship of Listed Companies to Turn into Profit,F275
  14. Research on Effect of Internal Control Elements on Corporate Value of Listed Company,F275;F224
  15. A Research about Internal Control Mechanism on Coping with Public Crisis of Huai’an Maritime Safety Administration,D630
  16. The Perfection of Administrative Monopoly Regulation,D922.294
  17. The Impact of Internal Control Over Financial Reporting Quality on Company Performance,F272;F224
  18. Positive Disclosure of Internal Control Information Influence on the Value Correlation of Earnings,F224
  19. Research on Internal Control of X State-owned Grain Enterprise,F324.9
  20. Study on the Enterprise Internal Control Based on the Perspective of Anti-dumping Response,F752.02
  21. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile