上市公司董事会特征与盈余管理研究综述
摘要
近年来,上市公司董事会特征与盈余管理之间的关系研究是学术界和理论界十分关注的一个重要话题。文章主要从董事会特征的几个方面对盈余管理的影响入手,对国内外已有的文献进行系统的回顾,以期对我国相关监管部门制定规范盈余管理行为方面的政策和学术界进行盈余管理方面的研究有所启示。
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