上市公司治理結(jié)構(gòu)對(duì)盈余管理影響研究.pdf

1、浙江大學(xué)經(jīng)濟(jì)學(xué)院碩士學(xué)位論文上市公司治理結(jié)構(gòu)對(duì)盈余管理影響研究姓名：楊金科申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：金融學(xué)指導(dǎo)教師：錢彥敏20100602AbstractInrecentyears，thereweremanycasesofearningsmanagementusingbylistedcompaniesinChinaResearchresultshavealsoshownthatearningsmanagementiscommoninChi

2、naEarningsmanagementdecreasesthequalityofthedisclosureprocessoflistedcompanies，whichgoesagainstthedevelopmentofthecapitalmarketCorporategovernanceisthefundamentalreasonforearningsmanagementofamodemcompanyThusthisthesiswi

3、llanalyzetherelationshipbetweencorporategovemanceandearningsmanagement，andthenempiricalstudywillbedoneusingdataofChina’SlistedcompaniesIntheoreticalpart，thisthesisbuildsupamodelbaseonagencytheoryTheconclusionisthatbothco

4、rporategovemanceandearningsmanagementstemfromtheagencyrelationship，andtheyrestricteachotherIntheempiricalstudywebuiltupaneconometricsmodeltotesttherelationshipbetweencorporategovemanceandearningsmanagementItisfoundthatth

5、epercentageofsharethatthelargestshareholderholdshasaUshaperelationshipwithearningsmanagement；theproportionofindependentdirectorsisnegativelyrelatedtoearningmanagement；theshareproportionofsecondtotenlargestshareholders，th

6、efrequencyofmeetingsholdbysupervisor’Scouncil，andtheshareproportionofmanagers，areallnotrelatedtoearningsmanagementThentimedummyandcrossitemswereaddedinthemodel，wefoundthatastimewentbytheimprovementofcorporategovemancehas

7、bnngthedecreaseinearningsmanagementBasedonthis，weknowthatimprovingthequalityofcorporategovemancewillbethebestwaytosolvetheproblemoftoomuchearningsmanagementThewaysthatshouldbedoneincludesforaspects：thestructureofshare，th