公司治理結(jié)構(gòu)對(duì)會(huì)計(jì)盈余質(zhì)量影響的實(shí)證研究.pdf

1、重慶大學(xué)碩士學(xué)位論文公司治理結(jié)構(gòu)對(duì)會(huì)計(jì)盈余質(zhì)量影響的實(shí)證研究姓名：黃強(qiáng)申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：湯亞莉20070328重慶大學(xué)碩士學(xué)位論文英文摘要ABSTRACTInrecentyears，therelationshipbetweencorporategovernancestructureandthequalityofaccountinginformationhasbeenwideapreadlyconcerned，and

2、earningsistheroostimportantandcomprehensiveaccountinginformationSoitisessentialtoconductastudyontherelationbetweencorporategovernancestructureandearningsqualityOwnershipstructureandboardstructure，fitsthemostimportantcorp

3、orategovernancemechanisms，willbringaboutwhatkindofimpact011earningsquality7ThegeneralideaofthispaperistesearchthesequestionsempiricallyOnbasisoftheprincipalagenttheoryinformationasymmetrytheorycombiningtheresearchmethoda

4、ndconclusionofformerliteratureandthespecialresearchbackgroundinChinathispaperdevelopsonrhypothesesandconductsaresearchontheinfluenceonearningsqualityrespectivelyfrommanagementpromptingcontrollingowners，ownershipequityand

5、characteristicofboardofdirectorateThispaperexaminestherelationshipbetweencorporategovernancestructureandearningsqualitywhichismeasuredbytheearningsreturnrelationAnassociationstudyisusedintheempiricalstudyof5，248samplecom

6、panies，whichWasselectedfromthelistedcompaniesforfiveyearsWefoundmatitCallimprovetheearningsqualityifwegivetheadministratorsmoreshares，andthroughfurtherstudywediscoverthatthisrelationshipisstillexistedunderdispersionofown

7、ership，howeveritisnotexistedunderhighconcentrationofownershipControllingowners’equityratioandearningsinformativenessofthelistedcompanieshavethetheinverted—Urelationship；thestudyalsofoundthatthelistedcompaniescontrolledby

8、theprivateentities1aborunionsandsocialgroupsis觴sociatcdwimhigherearningsqualitythanthestateownedenterpriseParticularlythelistedcompaniescontrolledbySOEsaffiliatedtothethecentralgovernmenthasmorepositiveeffectonearnings—r

9、ctulllrelationthantheotherlistedcompaIliescontrolledbythelocalgovernment111elistedcomp幽controlledbythelocalgovernment，theStateownedAssetsSupervisionandAdministrationcommissionofProvinceCouncildirectlyhasthehighestearning

10、sreturnrelationfollowedbystate—ownedassetmanagementcompaniescontrolled，controlledbythelocalSOEsisassociatedwiththelowesteamingsinformativenessThesupervisioncapabilityofoutsideshareholdershasnegativecorrelationwiththeearn