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董事会特征与盈余质量的关系研究 被引量:1

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摘要 本文以会计稳健性表征盈余质量为着眼点,从董事会规模、董事会构成、董事会领导结构及董事会成员激励程度四个方面分析了董事会特征与盈余质量的关系,指出董事会特征势必会影响公司盈余稳健性,从而影响公司盈余质量。因此,逐步完善我国的董事会治理将是改善上市公司盈余质量的一种有效措施。
作者 王妍玲
出处 《商业时代》 北大核心 2007年第18期46-47,共2页 Commercial
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二级参考文献24

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共引文献717

同被引文献20

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  • 3朱茶芬.会计管制和盈余质量关系的实证研究[J].财贸经济,2006,27(5):39-45. 被引量:34
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