摘要
我国上市公司在治理结构方面的缺陷使得资本市场上盈余管理成为一种普遍现象,对公司的发展造成不利的影响。公司治理与盈余管理负相关,与企业增长正相关,而盈余管理与企业增长负相关。
The drawbacks in corporate governance of Chinese listed companies lead to the popular phenomenon of earnings management in capital markets, which has an adverse effect on companies＇ development. Corporate governance is negatively correlated with earnings management, and positively corrected with firm growth; earnings management is negatively corrected with firm growth.
出处
《经济理论与经济管理》
CSSCI
北大核心
2009年第12期53-59,共7页
Economic Theory and Business Management
基金
江苏省哲学社会科学研究重大项目(08SJB6300021)
教育部人文社会科学研究项目(08JC630047)
关键词
公司治理
盈余管理
企业增长
corporate governance
earnings management
firm growth
