corporate governance for listed earnings management on the（公司治理上市盈余管理的）

《corporate governance for listed earnings management on the（公司治理上市盈余管理的）》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。

1、CorporateGovernanceforListedEarningsManagementontheREVIEWPapers::Table1agriculturallistedcompaniesfrom2002to2004,corporategovernanceandcorporateperformance.Empiricalresearch黃曉波andFengHaoalsoindicatethenumberofsharesoutstandingandcompanyperformancewassignifican

2、tlynegativelycorrelated.PaperKeywords:corporategovernance,earningsmanagement,empiricalresearchThebeginningofthiscenturyEnron,WorldComandothercompaniesoccurfalseaccountsofevents,causingthetheoreticalandpracticalfieldsgreaterattentiontothephenomenonofearningsman

3、agement.Inrecentyears,China’slistedcompanies’earningsmanagementandaccountingfraud,illegaldisclosureofaccountinginformationisveryserious,from‘Qiongminyuan’,‘redindustry’to‘Dawnshares’,‘Guangxia’,havemadeinvestorsrightshavebeengreatlydamaged,whichgreatlyreducest

4、hecompany’searningsqualityof41information,notonlydistortthestockmarketpricesignals,butwillalsocausethecorrectformulationaffectthecentralgovernment’smacroeconomicpoliciesandimplementthem.Howtoimprovecorporategovernancecharacteristicsfromstarttocontrolearningsma

5、nagementhasbecomeanimportantresearchtopic.First,thetheoreticaloriginsandearningsmanagementliteraturereviewisalegitimateprofitmanagementtools,enterprisemanagementauthoritiesonthebasisofaccountingstandardsfollowedbythechoiceofaccountingpoliciesforthefinancialsta

6、tementsonaccountingearningsinformationtocontrolandadjust,hopeThemanagementofthecorporateearningscantendtopredeterminedmanagementgoalstomeettherequirementstomeettheshareholderwealthmaximization,reasonabletaxavoidance,sothattheirmanagementperformanceandmanagemen

7、tskillstoberecognized.Theaccountingfraudisbasedonaccountinginformationforthemediaannounced,bytakingillegalmeanstoprofitdisclosureofinformationprocessing,treatmenttoobtainthedesiredreportsprofits,therebyachieveorreachapredeterminedtarget41actors(林長(zhǎng)泉etc.,2000).E

8、arningsmanagementandaccountingfrauddifferenceisthatthelegitimacyofaccountingchoices.Althoughbothofwhichaffecttheobjectivityofaccountinginformation,butthemeansusedinthefundamentally