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The board of directors of listed companies in China set up the role of earnings management constraints

Author: LiuSi
Tutor: ZhuYe
School: Fudan University
Course: Finance
Keywords: The size of the board The independence of the Board The leadership structure of the Board of Directors The frequency of meetings of the Board of Directors Earnings Management
CLC: F275;F224
Type: Master's thesis
Year: 2011
Downloads: 105
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Abstract


The prevalence of earnings management behavior according to the present situation of China's capital market development and the listed companies , the paper systematically investigated the binding effect of the governance structure of the board of directors of listed companies in China on earnings management behavior . Measured on the basis of the level of earnings management of listed companies using the modified Jones model , first proposed four theoretical assumptions : earnings management of listed companies and the size of the board , the independence of the board of directors , the chairman and the general manager of two the staff separation and negatively correlated to the frequency of meetings of the Board of Directors ; thereby control the size of the company and return on net assets and other factors , the establishment of fixed and random effects panel data 2006-2009 panel data of 93 Shanghai A-share listed companies , model Checking the board governance variables and earnings management . The empirical results show that the level of earnings management and the board size of listed companies in China are related , does not support the theory assumes that a ; earnings management is negatively correlated with the number of independent directors , the theory assumes that two consistent ; earnings management with the president and general manager of The post separation negatively correlated to support the theoretical hypothesis 3 . Subsequent Hausman test results show that we accept the panel characteristics factors for the random effects model set . Conclusions based on the empirical research , this paper proposes the following policy recommendations : to strengthen the enforcement of government regulatory policies ; further improve the governance of the board of directors of listed companies in effect ; balanced shareholding structure , strengthen the minority shareholders , cultivate and improve the manager market with an external take over the market ; legal protection, and thus play an effective constraint for earnings management in Chinese listed companies .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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