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1、石河子大學(xué)博士學(xué)位論文盈余管理影響因素研究——基于公司治理的視角姓名:王生年申請(qǐng)學(xué)位級(jí)別:博士專業(yè):農(nóng)業(yè)經(jīng)濟(jì)管理指導(dǎo)教師:秦江萍20081001AbstractInthemodemcorporatesystem,themainpurposeofcorporategovernanceistosolveinaccurateinformationandconflictsofinterestintheprincipal.a(chǎn)gentrelationships.Thecorporate’saccountingearningsisthemainfocuswhichtheinterests
2、ofallsidesintheprincipal-agentrelationshipsal-econcemed.nemanagementhasthepossibilitytotakeopportunisticbehaviorfortheirownbenefit,which,undertheaccrualaccounting,earningsmanagementcannoteliminate,andwhichhasprovidedthepossibilityofthemanagerstouseearningsmanagementmeanstomaximizetheirowne
3、ffectiveness.Asthemanagersoftheearningsmanagementbehaviorhavecausedconflictsofinterestofthecontractualpartners,thereforestudyingtheearningsmanagementhelpstoenhancethequalityofaccountinginformationrequirementsandalsobecomesthekeyquestionwhichcorporategovernanceneedstosolve.China‘scorporateg
4、overnancestructuredeficienciesoflistedcorporatehavebeenledtothemostbasicreasonofearningsmanagementquestion.Thecapitalmarketasourcountrymarketeconomydevelopmenfsimportantcomponenthasbeeninfiltratedtothesocialpoliticsandtheeconomiclifcaspects,whichtoChina'smacro-andmicro-economicinfluenceisa
5、lsogettingbiggerandbigger.Accountinginformationoflistedcompaniesisexpectedtodisclosenotonlythebasisofthedecision-makingfortheinvestorstoinveston。butalsothefundamentalpremiseoftheestablishmentofopen,justandfaircapitalmarket.Corporategovernanceasasystemenvironment,toagreatextentwillaffectthe
6、managegsearningsmanagementbehavior.111epurposeofthisarticleistoanalyzethelistedcompany’searningsmanagementbehaviortheoreticalanalysis,combinedwithempiricalresearchtofindtheimpactofearningsmanagementofcorporategovernanceinternalandexternalfactors,fortheimprovementtothequailtyofaccountingjnf
7、ormationoflistedcompaniesandfortheoptimizationtotheintemalgovernmentstructureandexternalgovernancemechanismsandtoprovidetheoreticalbasisandsomepolicysuggestions.Thepaperfirstchapterisintruduction.nesecondchapterhascarriedonasimplereviewtotheearningsmanagement'