董事会特征与盈余管理的实证研究——来自中国上市公司的经验证据被引量：28

An Empirical Study on Board Characters and Earnings Management:Empirical Evidence from Chinese Listed Companies

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摘要盈余管理既是学术界十分关注的一个重要课题,也是实际工作中难以解决的一个棘手问题。本文以2002—2006年间我国上市公司为研究对象,系统地考察了董事会特征对盈余管理的影响。结果发现:董事会规模与盈余管理的关系不确定;董事会持股比例与盈余管理不存在显著的相关性;董事会会议频度与盈余管理呈显著的正相关关系;独立董事比例以及审计委员会与盈余管理呈不显著的负相关关系;董事长和总经理两职分离与盈余管理呈显著的负相关关系。据此提出了政策建议。 Earnings management is not only an important academic topic but also a hot potato in practice. This paper ex- amines the impact of board of directors on earnings management based on the data from 2002 to 2006 of China＇ s listed companies. The results indicate that there is an undetermined correlation between the size of board of directors and earn- ings management, share proportion of board has no significant correlation with earnings management, board meeting fre- quency has a significant positive relationship with earnings management, the proportion of independent directors and au- dit committees have no significant negative effects on earnings mahagement, there is an significant negative correlation between separation of Chairman of board ＆ CEO and earnings management, and according to which suggestions are put forward.

作者杨清香张翼张亮

机构地区华中科技大学管理学院

出处《中国软科学》 CSSCI 北大核心 2008年第11期133-140,共8页 China Soft Science

关键词董事会特征公司治理盈余管理 character of board of directors corporate governance earnings management

分类号 F275 [经济管理—企业管理]

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