联系我们

论文查询结果	返回搜索

论文编号：	1899
作者编号：	2120051887
上传时间：	2010/4/29 16:12:31
中文题目：	董事会特征 股权结构 盈余管理
英文题目：	the characteristics of the board of directors
指导老师：	周晓苏
中文关键字：	董事会特征 股权结构 盈余管理
英文关键字：	the characteristics of the board of directors
中文摘要：	会计盈余是企业会计信息系统产生的最重要的信息之一，作为一种规范企业各利益相关者之间权责利关系的制度安排，公司治理的完善程度直接制约着上市公司会计信息的质量，也就会对盈余管理的存在及水平产生重要影响。民营上市公司和国有控股上市公司所表现出的不同治理特征和盈余管理水平，已被部分学者所关注，但对于民营上市公司和国有控股上市公司治理结构对盈余管理影响的比较研究学界还少有涉及。 本文将民营上市公司分为家族控制民营上市公司和非家族控制民营上市公司分别进行考虑，在比较三者董事会特征和股权结构的基础上，比较它们对盈余管理影响产生的不同影响。发现家族控制民营上市公司董事会规模、董事会会议和董事会持股比例能够起到抑制盈余管理的作用，而非家族控制民营上市公司和国有控股上市公司董事会规模、董事会会议和董事会持股比例却没有起到抑制盈余管理的作用。家族控制民营上市公司和国有控股上市公司审计委员会的能够起到抑制盈余管理的作用，而非家族控制民营上市公司审计委员会的存在对抑制盈余管理没有起到积极的作用。家族控制民营上市公司和国有控股上市公司第一大股东持股比例和股权制衡度没能抑制住盈余管理的发生，而非家族控制民营上市公司的第一大股东持股比例和股权制衡度却能够对盈余管理起到抑制作用。最后，针对家族控制民营上市公司、非家族控制民营上市公司和国有控股上市公司的不同情况，分别提出了建议。 希望本文的研究能帮助学界加深对民营上市公司和国有控股上市公司的了解，帮助各利益相关者在投资决策、政策制定时，能够针对上市公司的不同情况来区别对待。更重要的是，可以使民营上市公司与国有控股上市公司根据现有的不足完善其董事会和股权结构。
英文摘要：	One of the most important information from accounting information system is accounting earning. As a kind of regulation and arrangement which manages and controls all the stakeholders of the organization, corporate governance plays an important role not only in the quality of accounting information of the listed corporations ,but also in the existence and level of earnings management. The characteristics of corporate governance and earnings management are different in the private listed companies and the state-owned listed companies. Although some scholars in our country have noticed this phenomenon, almost few of them pay attention to the field of the comparison in the effect of corporate governance on earnings management between the Private listed companies and state-owned listed companies. This thesis divides the Private listed companies into the family listed companies and the non- family listed companies and compare the different effects of the characteristics of the board of directors and ownership structure on earnings management, which is based on the comparison of the characteristics of board of directors and ownership structure of the three kinds of listed companies. We find the size of the board, the conference quantity of the board, the stock proportion in the board of directors in the family listed companies have a negative effect on earnings management, but which in the non-family listed companies and the state-owned listed companies have a positive effect on earnings management. The existence of audit committee in the family listed companies and the state-owned listed companies has a negative effect on earnings management, but which in the non-family listed companies has a positive effect on earnings management. The largest shareholder’s stock proportion and outside blockholders of the non-family listed companies have a negative effect on earnings management, but which in the family listed companies and the state-owned listed companies have a positive effect on earnings management. Finally some suggestions are given in the paper according to the different situations of the family listed companies, non-family listed companies and state-owned listed companies. We hope that this thesis would help all the stakeholders know more about the private listed companies and the state-owned listed companies in order to make wise decisions to investment and policies according to their differences. More important, we would set up more reasonable structure of the board of directors and ownership.
查看全文：	预览  下载(下载需要进行登录)