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《上市公司高管變更對盈余質(zhì)量影響的實(shí)證研究》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、AbstractWiththeconstantimprovementofChina'ssecuritiesmarket，thenumberoflistedcompaniesisalsobooming．Foralongtime，shareholders，creditors，govemmentagenciesandotherstakeholders，theymadedecisionsbytheearningsinformationprovidedbythelistedcompanies．Theyalsouse
2、theseinformationtoevaluateenterprisemanagers’performance．Inrecentyearsathomeandabroad，moreandmoreexposureofthefalseaccountinginformationmakestheaccountinginformationusersawareofthefocusofattentionisnotonlythenumberofsurplus，moretheyshouldpayattentiontoist
3、hequalityofaccountingsurplus．T11isshowsthataccountingsurplusinformationcontainsboththenumberofsurplus，alsocontainsthequalityofthesurplus．Iftheyusetheamountofaccountingsurplusinformationonly,theymaymakewrongdecisions．Earningsqualityisworthmoreattentionandr
4、esearch．Therearcmanyfactorsthatcanaffectthequalityofaccountingsurplus，executives’changeiSoneoftheseimportantfactors．Itsinfluenceonthequalityofthesurplusisalsoneededtobemorescholars’researchtopic．Eventhoughtherehavebeensomescholarsstudiedthesurplusmanageme
5、ntbefore，buttheresearchontherelationshipbetweentheeamingqualityandexecutives’changesisnotenough，ortheresearchdataisold．Atpresent，inthecapitalmarketofOurcountry，theproportionofexecutives’changingishigh，managersmarketisnotperfect，corporategovernanceisimperf
6、ect．Aimingatthissituation，howtoovercomeandimproveOurcountry’scapitalmarketisimminent．Basedonthisbackground，thisarticletakestherelevantindexdataoflistedcompaniesinOurcountryinrecentyearsasthebasisofempiricalresearch,inordertostudytherelationshipbetweenexec
7、utives’changingandthecompany’searningsquality．T11isthesis．firsttointroducethetheoreticalbasisofexecutivechangesandearningsquality,itmainlyintroducestheconceptofbothinturn，theprincipal-agenttheory,theoryofhumanlimitations，accountingrent-seekingtheory,execu
8、tivechangesimpactonearningsqualitytheoretically；Inthethirdchapter,thethesisusesthedatatodrawstatusquooftheexecutives’changingoflistedcompanies，fromtheproportionofchange，themainreasonsofchanging，officeterm，andleaving
