摘要
公司治理结构与其盈余管理行为密切相关,一方面公司治理结构是盈余管理行为发生的内部激励,决定了公司盈余管理行为发生的规模及程度;另一方面,公司盈余管理影响会计信息质量,并最终影响到公司的治理结构。
The relation between corporate governance and earning management is closely related. On one hand, the corporate governance is the internal stimulus of earning management and result in the degree and scale of earning management.On the other hand, earning management will affect the corporate governance by the influence on the accounting information.
出处
《南阳师范学院学报》
CAS
2007年第11期50-51,共2页
Journal of Nanyang Normal University
关键词
治理结构
盈余管理
关联分析
corporate governance
earning management
correlation analysis
