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Empirical Study on the Impact of Independent Directors of Listed Companies on the Earnings Management

Author: GaoXiang
Tutor: HuangYiXing
School: Jilin University
Course: Accounting
Keywords: listed companies earnings management independent director empirical study
CLC: F276.6
Type: Master's thesis
Year: 2011
Downloads: 142
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Abstract


Earnings management has always been the important areas of accounting research.The interest of the study is increasing to domestic and foreign earnings management scholars. Listed company control the financial situation for their own interests,so the accounting information of listed companies lost the truth,and can’t reflect the true financial situation of listed companies. This behavior often mislead the investors, produce a wrong decision,reduce the vital interests of other stakeholders,and is not good for the long-term development of the company,So,we reference to the independent director system in China in August 2001. The purpose of setting up an indePendent direetor in a listed company is under the condition of lacking superintending mechanism in the company,and expect the independent director play the role;being able to countervail a strong stock holder,keeping watch the company administrative behavior and monitoring listed company’s behavior of breaking the law or violating regulation,in order to improve a listed company financial information,protect shareholder’s benefit.But,at Present,independent director does not play role in the corporate govemance structure,there are large amount of behavior of breaking the law or violating regulation in the listed companies,earnings management also are common existence.In this paper ,we take listed manufacturing companies as sample and study on the impact of independent directors of listed companies on the earnings management with theoretical analysis and empirical analysis.At first,we analysis the impact of earnings management based on corporate governance. we analysis the impact in the theory, discuss the impact factors and the degree by descriptive statistical analysis and Multiple linear regression empirical analysis. The results show that proportion of independent directors, the proportion of financial independent directors ,the rate of attending meeting of independent directors are negatively correlated with earnings management; turnover rate of independent directors,payment of independent director are positive correlated with earnings management.At last we came up with relevant laws and regulations, ethics, selection mechanism, incentive mechanism for independent directors.This paper have five chapters:in the first part ,we have a comprehensive review of the literature in this field; the second part is the overview of the elationship between independent directors and earnings management;the third part is the oretical basis and hypotheses of this paper;the fourth part is the design of this paper;the fifth part is the conclusions,including Descriptive statistics and multiple linear regression analysis.At last,we also came up with the Conclusions and policy recommendations

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Company
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