【摘要】 文章选取了我国2003年被出具了非标准审计意见的公司为样本,对其反映盈余管理程度的可操纵性应计利润进行测度。同时从董事会结构、股权结构两个方面提出了14个反映公司治理结构的解释变量,构建了一个系统的研究盈余管理与公司治理结构关系研究的概念框架,以探讨导致我国上市公司进行盈余管理的公司治理结构诱因。更多还原

【Abstract】 The article takes those companies that being given nonstandard audit advice as samples,and estimate the controllable accrued profit reflecting the extent of control of earnings.On the relationship between earnings management and corporate governance,a new and systematic research concept framework is set up,which develops explanatory variables and control variables that representing characteristics of board of directors and ownership structures and puts forward 14 phenomena.更多还原