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The Empirical Study on the Influence of Corporate Governance on Earnings Management of Private Listed Companies

Author: LiuZhanDong
Tutor: KongYuSheng
School: Jiangsu University
Course: Accounting
Keywords: Corporate Governance Private Listed Companies Earnings Management
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 318
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Abstract


In recent years, China 's private economy developed rapidly , the private economy accounted for the proportion of gross domestic product ( GDP ) increased year by year , the private economy has become an important part of the socialist market economy . However , in a time of rapid growth of the private economy , many problems exist in their governance highlights , which will greatly hinder the healthy development of the private economy . Therefore , independent and systematic study has important significance and necessity of private governance structure of listed companies expand . This paper an empirical analysis of the relationship between the corporate governance structure characteristic properties and the extent of earnings management , to analyze the impact of the extent of earnings management in China 's private listed corporate governance structure defects through inspection of corporate governance structure characteristic attributes , which is perfect the corporate governance structure provides a new way of thinking . The first part of this article for the theoretical part , a systematic review of the theory of corporate governance , earnings management theory and governance structure of listed companies at home and abroad on earnings management research status quo , and detailed analysis of the status of private governance of listed companies in China . To 2006 years ago deep in China's private listed companies , listed on the Shanghai and Shenzhen A-share market , the second part of the empirical part of the modified Jones model measures the degree of earnings management selected 2006-2008 data the governance structure of China 's private listed companies on the extent of earnings management . Summarizes the characteristics of China 's private listed company governance structure , first from the four aspects of the shareholding structure , board of directors , board of supervisors and management and by theoretical analysis and logical reasoning argument as a research hypothesis , and using regression analysis based on the actual data on the statistical methods the research hypotheses to be tested individually , thus analysis of private listed company governance structure characteristics on the extent of earnings management , the third part of the concluding section summarizes the conclusions of this study , and raised help to improve the situation of China 's private listed corporate governance structure recommendations. Finally, specify the shortcomings in the study and further research directions .

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