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An Empirical Research on the Effect of Corporate Governance on Earnings Management

Author: BaiYaJun
Tutor: LiQing
School: Jilin University
Course: Accounting
Keywords: Listed companies Earnings Management Corporate Governance
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 572
Quote: 2
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Abstract


The separation of ownership and management rights is a significant feature of the modern corporate enterprises . The separation of ownership and weak internal controls and corporate governance defects lead to the occurrence of earnings management . Listed company as a leader in the corporate enterprises , but also the prevalence of earnings management behavior , seriously affecting the quality of accounting information disclosure . Therefore, it is necessary to an empirical analysis of earnings management constraints . From a system perspective , the disincentive of earnings management accounting system and corporate governance . The accounting system is more stable , and the accounting system suppression to earnings management role to play depends on the company 's governance system , therefore , improve the corporate governance system is the inhibition of earnings management, an important way to improve the quality of accounting information disclosure . This paper studies the impact of the corporate governance of listed companies in China on earnings management , whether the company governance of listed companies to test the effectiveness of the inhibition of earnings management into full play . In this paper, the specification and the combination of empirical research methods . Begin by reviewing the literature of domestic and foreign earnings management and corporate governance , corporate governance characteristic variables on the study of the impact of earnings management assumptions normative analysis as the research object , and then in 2008 , the Shanghai and Shenzhen A-share listed companies Empirical Analysis test of the hypothesis , derived empirical results : The controlling shareholders of listed companies in China stake , executives salary and the Supervisory Board size and earnings management a significant positive correlation . The number of directors , the proportion of independent directors , the number of meetings of the Board of Supervisors , managerial ownership and earnings management is negatively correlated , but the correlation was not significant .

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