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The Empirical Study of China’s Listed Corporate Governance Structure and Earning Management

Author: LuRuiQiong
Tutor: LiShuJin
School: Hangzhou University of Electronic Science and Technology
Course: Accounting
Keywords: Earnings Management Governance structure Modified Jones model An Empirical Study
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 159
Quote: 0
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Abstract


With the rapid development of China's securities market, the listed company earnings management behavior gradually increased, to become one of the central area of ??study of theory and practice in the accounting profession. Earnings management accounting information, accounting information has a very close relationship with the corporate governance structure, so often to examine the earnings management from the corporate governance structure. The corporate governance structure as norms interests of the company related to relations between the powers and responsibilities of an institutional arrangement, the soundness of the impact on the healthy development of the capital market and listed companies, the degree of perfection of a direct impact on the quality of accounting information of listed companies on earnings. management formed a restraining effect. Therefore, this article to the internal and external governance structure as a starting point for research, empirical study to examine earnings management of listed companies in China and the company governance structure of the deep relationship, so as to promote the listed companies to strengthen corporate governance, to guard against listed company earnings management provide a strong basis. This paper reviews the literature of earnings management and corporate governance structure, and expounded associated with the basic theory, the motivation of earnings management of listed companies in China, the analysis of the main means of an integral part of the corporate governance structure and governance structure of listed companies issue other content, and analysis from the point of view of the specification of the corporate governance structure impact on earnings management. Study on Earnings Management is the focus of world, a key aspect is the measurement of earnings management, the modified Jones model is the highest number of an earnings management measure used in the earnings management literature, but inevitably there are some problems. In this paper, the modified Jones model based on the expansion of domestic scholars, these two factors to consider operating income and non-operating expenses, improving them, so as to establish the the earnings management econometric model used herein, further study of corporate governance The relationship of the structure and level of earnings management measure standard. In order to better examine the correlation between corporate governance and earnings management, the use of descriptive statistical analysis, multicollinearity test and correlation analysis, multiple regression analysis of the three research methods, to improve the corporate governance structure of the reliable basis. Studies have shown that the number of meetings of the Board of Directors, the Chairman of the Board and the manager whether individual, the Board of Supervisors size, ownership concentration, the proportion of managerial ownership, product marketing manager market to a certain extent and the level of earnings management has a significant, independent directors The proportion of independent directors in listed companies registered work, the market for corporate control and the level of earnings management there is no significant correlation, and thus provides a theoretical basis for the improvement of corporate governance structure. Verification of the conclusions of this study with the domestic and foreign scholars substantially the same results, but a slight difference in the design of certain variables, such as adding a new variable in the expansion of the modified Jones model validation results show that there is a certain rationality. In addition, from the company's internal and external two different angles, to study the relationship between earnings management and corporate governance structure, to improve the governance structure of the theory provides a valid reference.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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