Corporate Governance for Listed Earnings Management on the（公司治理上市盈余管理的）.docVIP

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Corporate Governance for Listed Earnings Management on the（公司治理上市盈余管理的）.doc

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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 REVIEW Papers :: Table 1 agricultural listed companies from 2002 to 2004, corporate governance and corporate performance. Empirical research 黄晓波 and Feng Hao also indicate the number of shares outstanding and company performance was significantly negatively correlated. Paper Keywords: corporate governance, earnings management, empirical research The beginning of this century Enron, WorldCom and other companies occur false accounts of events, causing the theoretical and practical fields greater attention to the phenomenon of earnings management. In recent years, China’s listed companies’ earnings management and accounting fraud, illegal disclosure of accounting information is very serious, from ‘Qiongminyuan’, ‘red industry’ to ‘Dawn shares’, ‘Guangxia’, have made investors rights have been greatly damaged, which greatly reduces the company’s earnings quality of information, not only distort the stock market price signals, but will also cause the correct formulation affect the central government’s macroeconomic policies and implement them. How to improve corporate governance characteristics from start to control earnings management has become an important research topic. First, the theoretical origins and earnings management literature review is a legitimate profit management tools, enterprise management authorities on the basis of accounting standards followed by the choice of accounting policies for the financial statements on accounting earnings information to control and adjust, hope The management of the corporate earnings can tend to predetermined management goals to meet the requirements to meet the shareholder wealth maximization, reasonable tax avoidance, so that their management performance and management skills to be recognized. The accounting fraud is based on accounting information for the media announced, by taking illegal means to profit disclosure of information processing, tre