中文题名: | 基于股权结构的董事会特征对盈余信息含量影响的实证研究 |
姓名: | |
学号: | 0000062963 |
论文语种: | 中文 |
公开时间: | 公开 |
学校: | 西南交通大学 |
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专业: | |
第一导师姓名: | |
第一导师单位: | 西南交通大学 |
完成日期: | 2008-10-25 |
答辩日期: | 2008-12-18 |
外文题名: | A EMPIRICAL STUDY ON THE EFFECTS OF BOARD CHARACTERISTICS ON EARNINGS INFORMATIVENESS BASED ON STOCK EQUITY STRUCTURE |
中文关键词: | |
中文摘要: |
董事会作为公司治理的核心,对会计信息质量负有直接的监管责任,合理、有效的董事会治理机制能从一定程度上抑制经理层的盈余管理行为,提高会计盈余信息的可信性,从而提高会计盈余的信息含量。因此,董事会特征与盈余信息含量之间存在何种关系是一个值得深入探讨的问题,并且这种关系是否会因股权结构的不同而呈现差异仍有待检验,本文试图回答以上两个问题。
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外文摘要: |
As the core of corporate governance, Board of Directors has direct responsibility for supervision of the quality of accounting information, to a certain extent, reasonable and effective governance mechanisms from the Board of Directors can control managers’ behavior of earnings management, and improve the credibility of accounting earnings information, in order to improve accounting earnings informativeness. As a result, the relationship between the characteristics of Board of Directors and earnings informativeness is a problem is worthy of in-depth discussion, and whether this relationship will be different as a result of the difference of ownership structure has yet to be tested, this article attempts to answer above two questions. |
分类号: | F234.4 |
总页码: | 54 |
参考文献总数: | 54 |
馆藏位置: | F234.4 S 2008 |
开放日期: | 2009-01-15 |