| 董事会特征与盈余管理的实证分析 |
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| 引用本文： | 潘新宇,潘建中,张洋. 董事会特征与盈余管理的实证分析[J]. 唐山学院学报, 2009, 22(4): 84-86 |
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| 作者姓名： | 潘新宇 潘建中 张洋 |
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| 作者单位： | 1. 唐山学院教务处,河北,唐山,063000
2. 唐山有线电视综合信息网络有限责任公司,河北,唐山,063000 |
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| 摘 要： | 从实证角度分析董事会特征与盈余管理之间的关系,发现董事会规模和盈余管理的程度之间存在U型曲线关系;独立董事比例与盈余管理成反比,但t检验不具有显著性;董事会持股和审计委员会与盈余管理的大小都呈反比。
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| 关 键 词： | 董事会 盈余管理 独立董事 审计委员会 |
An Empirical Study on the Characteristics of Board of Directors and Earnings Management |
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| PAN Xin-yu,PAN Jian-zhong,ZHANG Yang. An Empirical Study on the Characteristics of Board of Directors and Earnings Management[J]. Journal of Tangshan College, 2009, 22(4): 84-86 |
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| Authors: | PAN Xin-yu PAN Jian-zhong ZHANG Yang |
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| Affiliation: | 1. Educational Affairs Division Tangshan College, Tangshan 063000,Chinas2. Tangshan Cable TV Integrated Information Network Co. ,Ltd, Tangshan 063000, China) |
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| Abstract: | The paper analyses the relations between the characteristics of board of directors and earnings management with empirical study.The results show that there is a U Curve relation between the board size and earnings management and inverse relation between earnings management and percentage of independent directors,but T test does not have any significance and the shareholding percentage of the board of directors and the audit committees is negative ly related to earnings management. |
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| Keywords: | board of directors earnings management independent directors audit committees |
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