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| 论文编号： | 2144 | |
| 作者编号： | 2005016 | |
| 上传时间： | 2010/4/29 10:47:00 | |
| 中文题目： | 民营上市公司的盈余管理和董事会治理 | |
| 英文题目： | Private-owned listed company | |
| 指导老师： | 李亚 | |
| 中文关键字： | 民营上市公司 盈余管理 董事会治理 | |
| 英文关键字： | Private-owned listed company;Earning management;Board governance | |
| 中文摘要： | 近几年，中国上市公司问题频频出现，如德隆集团、PT凯地、天津磁卡、ST中华、金花股份、明星电力等。深究其背后的原因，大部分都是关联交易、高现金舞弊或在债务重组中存在不当的盈余管理行为导致的。 盈余管理是所有企业都会面临的一个问题，适当的盈余管理有利于企业更好的发展。但是在实际过程中，很多上市公司都不能很好地把握这一尺度，而演变成为了粉饰公司业绩的虚假甚至违法行为。 本研究立足于国内外对盈余管理的各方面研究，着重从中小板块的民营上市公司入手，以实证的方式考察中小板块民营上市公司中董事会的一系列治理指标对公司盈余管理的影响及其程度 论文的前两章重点回顾国内外盈余管理的相关研究，第三章建立回归模型及进行数据分析，最后一章对分析结果作进一步讨论以及提出一些建议。论文结论表明，中国民营上市公司与国外上市公司的盈余管理情况差别很大。论文最后一章还将采用鑫富药业、霞客环保等作为案例分析，对分析结果进行进一步的求证。 | |
| 英文摘要： | There are more and more enterprises absorbing capital from the society in order to make future development as China’s economics growing quickly, especially for those private-owned enterprises. The private-owned enterprises appear lots of problems about making deals with relation companies etc.. Earning management is a problem which nearly all the companies will face to. As we all know, a company can live well if it can well use it. However, in the reality, most of the listed companies can not use it well. Some of them even use earning management to make false assets balance sheet so they can change the performance of the company in order to realize different purpose. This thesis focuses on the research of earning management by both the tutors in and abroad. It makes research from the way the board influencing the earning and its degree. The first top two chapters emphasizes on reviewing the relative research of earning management. The third chapter establishes the matrix and analyzes the data. The final chapter gives further talks and some advertisement as well. The last chapter will talk about Delong case in order to make further confirm of this result. | |
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