董事会特征与会计盈余谨慎性关系研究

发布时间：2018-05-02 08:35

本文选题：谨慎性 + 董事会特征　；参考：《西南石油大学》2014年硕士论文

【摘要】：近年来,上市公司虚假账簿、管理者操纵利润,以谋私利的案例时有发生。投资者与管理者的信息不对称,对会计数据真实、可靠性的质疑等问题引起广泛关注。这些问题的核心在于会计盈余谨慎性。会计盈余谨慎性是会计信息质量重要的特征之一,而董事会作为上市公司内部治理重要因素,是对监督管理者行为的有效砝码。因此,本文将通过对A股深交所上市公司数据的整合分析,结合统计处理方法,系统地研究董事会特征与会计盈余谨慎性的关系,验证我国上市公司董事会能否通过发挥其监督职能对会计盈余谨慎性的影响力,并针对实证结果,提出相关的建议,完善董事会制度提高管理层经营管理效率,实现会计盈余的谨慎性。本文在A股上市公司2008-2012年所有上市公司中,随机选取150家上市公司样本数据,采用Basu的改良模型,并结合Khan与Watts的"C-score"方法对公司的会计盈余谨慎性进行计量。首先验证了谨慎性在我国上市公司的存在,进一步选取董事会特征中董事会规模、两职分离情况、独立董事比例、审计委员会的设立及董事会年度会议次数等五方面特征变量,采用多元线性回归的方法将五个董事会特征与会计盈余谨慎性相结合来研究相关关系,并得出结论,两职分离情况、审计委员会的设立与会计盈余谨慎性呈正向显著关系；独立董事比例与会计盈余谨慎性的关系不显著；董事会规模、董事会会议次数与会计盈余谨慎性呈正向相关关系,但不显著。最后,根据检验结果得出研究结论,结合我国市场经济现状提出完善董事会制度的建议,达到提高会计盈余谨慎性的目的。
[Abstract]:In recent years, false accounting books of listed companies, managers manipulate profits, in order to seek private profit cases occur from time to time. The asymmetric information between investors and managers has aroused widespread concern about the authenticity and reliability of accounting data. The core of these problems is the caution of accounting earnings. Accounting earnings prudence is one of the important characteristics of accounting information quality, and the board of directors, as an important factor in the internal governance of listed companies, is an effective weight to supervise the behavior of managers. Therefore, this paper will systematically study the relationship between the characteristics of the board of directors and the caution of accounting earnings through the integration and analysis of the data of the listed companies in the Shenzhen Stock Exchange of A shares, combined with the statistical processing method. This paper verifies whether the board of directors of listed companies in our country can exert the influence of its supervisory function on the caution of accounting earnings, and puts forward some relevant suggestions to improve the efficiency of management management by perfecting the board of directors system. Realize the caution of accounting surplus. In this paper, the sample data of 150 listed companies from 2008 to 2012 are selected randomly, and the modified model of Basu is used to measure the accounting earnings prudence of the companies with the combination of Khan and Watts's "C-score" method. Firstly, it verifies the existence of caution in listed companies in China, and further selects five characteristic variables, such as the size of board of directors, the separation of two positions, the proportion of independent directors, the establishment of audit committee and the number of annual meetings of the board of directors. Using the method of multiple linear regression to study the correlation between the characteristics of the five boards of directors and the caution of accounting earnings, and draw the conclusion that the establishment of the audit committee is positively and significantly related to the accounting earnings prudence in the case of separation of two posts; The relationship between the proportion of independent directors and the caution of accounting earnings is not significant, while the size of the board of directors, the number of meetings of the board of directors and the caution of accounting earnings are positively correlated, but not significant. Finally, according to the results of the study, the author puts forward the suggestion of perfecting the board of directors system according to the present situation of market economy in China, so as to improve the caution of accounting earnings.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F271;F275

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