基于会计稳健性的董事会治理结构与盈余质量研究

Research on Board of Directors' Structure and Earnings Quality:Based on Conservatism

本文在市场有效的假设前提下,基于决策有用的信息观,选择会计稳健性作为计量指标,通过实证研究分析了董事会治理结构对盈余质量的影响。研究证实董事会治理结构的确影响稳健性的程度,会促进会计盈余更加"稳健"或更加"激进"。其中,董事会规模对盈余质量的影响主要是通过影响独立董事的作用发挥得以体现,独立董事与盈余质量的关系存在状态依存性,专业委员会对盈余质量的提升作用非常有限。

Under the assumption of market efficiency, based on viewpoint of decision usefulness, the paper studies the influencing relationship between board of directors＇ structure and earnings quality. Based on empirical research, the paper finds that board of directors＇ structure is the key factor affecting the conservatism of corporation, promoting earuings quality more ＂prudence＂ or ＂radical＂. The major findings are that influence of board size on earnings quality depends on independent directors＇ action, the relationship between independent directors and earnings quality differs largely form existing literature, as well as the professional committee has limited effects to prompt earnings quality.