公司治理與收益質(zhì)量的關(guān)系研究

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摘 要
收益就是一個(gè)公司最重要的會(huì)計(jì)信息，收益質(zhì)量關(guān)系到投資者、管理當(dāng)局、債權(quán)人、政府管理機(jī)構(gòu)以及與企業(yè)密切相關(guān)的其他主體的切身利益。許多學(xué)者對(duì)收益質(zhì)量的影響因素進(jìn)行了多方面的研究，指出公司治理結(jié)構(gòu)是影響收益質(zhì)量最重要的因素之一。不過(guò)，以往的研究大多數(shù)停留在理論的分析層面，為了驗(yàn)證治理結(jié)構(gòu)對(duì)收益質(zhì)量如何影響以及影響程度，本文從定量角度以我國(guó)上市公司為例對(duì)該問(wèn)題進(jìn)行研究。
在對(duì)現(xiàn)有研究分析、歸納整理的基礎(chǔ)上，本文從董事會(huì)規(guī)模，獨(dú)立董事比例，監(jiān)事會(huì)規(guī)模三個(gè)方面定量研究公司治理結(jié)構(gòu)對(duì)收益質(zhì)量的影響。運(yùn)用描述分析、相關(guān)分析和回歸分析，以2013年符合篩選條件的隨機(jī)抽取的70家上市公司進(jìn)行實(shí)證研究?；趯?shí)證研究的結(jié)果，結(jié)合我國(guó)上市公司現(xiàn)狀，提出相應(yīng)的政策建議。最后，指出在研究方法和研究選取的時(shí)段兩方面局限性，以期在未來(lái)有所改進(jìn)。

關(guān)鍵詞 ： 收益質(zhì)量 影響因素 治理結(jié)構(gòu) 實(shí)證研究


ABSTRACT

Income is the company's most important accounting information. The quality of earnings is related to investors, creditors, management authorities, government agencies and enterprises is closely related to the vital interests of the other subjects. Many scholars on the factors that influence the earnings quality in many aspects of research. They point out that the corporate governance structure is one of the most important factors that influence the earnings quality. However, most previous studies remain in the analysis of the theoretical level, in order to verify the governance structure on earnings quality how to affect and influence degree. This article from a point of quantitative view to our country's listed companies as an example to study the issue.

On the basis of analyzing and organizing established studies, this article is to do quantitative research from three aspects(the board size, the proportion of the independent directors, supervisors size)of the effect of corporate governance structure of earnings quality. Using the description analysis, correlation analysis and regression analysis, with 2013 eligible for screening a random sample of 70 listed companies to empirical research. Based on the results of empirical research , combined with the present situation of Chinese listed companies, put forward the corresponding policy recommendations. Finally, it is pointed out that in the two aspects of research methods and the selection of time limitations, in order to improve in the future.



Keywords quality of earnings affecting factors corporate governance
empirical study

目 錄

引言 1
1 理論基礎(chǔ) 2
1.1公司治理 2
1.1.1公司治理的定義 2
1.1.2公司治理的有效性 2
1.2 收益質(zhì)量 3
1.2.1收益質(zhì)量的定義 3
1.2.2收益的質(zhì)量特征 4
2我國(guó)上市公司公司治理與收益質(zhì)量研究現(xiàn)狀分析 5
2.1我國(guó)公司治理的研究現(xiàn)狀 5
2.2我國(guó)收益質(zhì)量的研究現(xiàn)狀 6
2.3公司治理對(duì)收益質(zhì)量影響的理論分析 6
3我國(guó)上市公司公司治理與收益質(zhì)量關(guān)系的實(shí)證研究 8
3.1 研究假設(shè) 8
3.2 數(shù)據(jù)來(lái)源和樣本選擇 10
3.3 變量的定義 10
3.3.1 被解釋變量 10
3.3.2 解釋變量 11
3.3.3 控制變量 12
3.4 模型構(gòu)建 12
3.5 實(shí)證分析……………………………. 13
3.5.1描述性統(tǒng)計(jì) 13
3.5.2相關(guān)性分析 13
3.5.3回歸分析及結(jié)果討論 14
3.5.4穩(wěn)健性檢驗(yàn) 17
4 研究結(jié)論與政策建議 18
4.1 研究結(jié)論 18
4.2 政策建議 18
4.3 本研究局限性及趨勢(shì) 18
結(jié)束語(yǔ) 19
參考文獻(xiàn) 20
致 謝 21