公司治理与盈余质量:基于中国上市公司的实证研究被引量：30

Corporate Governance and Earnings Quality:An Empirical Study Based on Chinese Listed Companies

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摘要本文立足于中国现实的资本市场环境与公司治理特征,基于决策有用的计量观和信息观度量盈余质量,探析我国上市公司治理结构与盈余质量的内在关系。研究发现:股权结构对盈余操纵和盈余的市场反应具有不同影响;独立董事治理作用的发挥仍不充分;债务治理机制比较薄弱。 Based on the reality of Chinese capital market and the characteristic of corporate governance, this paper explores the inherent connections between corporate governance structure and earnings＇ quality from the perspective of measurement viewpoint and information viewpoint. It reveals： the ownership structure has different influence on EM and ERC, the governance ability of independent director is insufficient, and debt governance mechanism is weak.

作者王化成刘亭立卢闯

机构地区中国人民大学商学院北京工业大学经济与管理学院中央财经大学会计学院

出处《中国软科学》 CSSCI 北大核心 2007年第11期122-128,共7页 China Soft Science

基金国家自然科学基金(70372065)

关键词公司治理盈余质量操纵性应计项目盈余反应系数 corporate governance earnings quality discretionary accruals earnings response coefficients

分类号 F275.5 [经济管理—企业管理]

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参考文献24

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