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以2011—2013年度我国沪深两市A股上市公司为样本,实证检验了审计委员会主任背景特征与公司盈余管理之间的关系。研究发现,审计委员会主任的教育程度和本地化可以显著抑制应计与真实盈余管理;审计委员会主任的薪酬可以显著抑制应计盈余管理,却无法显著地抑制真实盈余管理。进一步分析发现,在国有企业和非国有企业中,审计委员会主任背景特征对应计与真实盈余管理的抑制作用存在一定的差异性。
Taking the 2011-2013 A-share listed companies in Shanghai and Shenzhen stock markets as samples, this paper empirically tests the relationship between the background characteristics of the audit committee directors and corporate earnings management. The study found that the education level and localization of the director of the audit committee can significantly inhibit the accrual and true earnings management; the remuneration of the audit committee director can significantly inhibit the accrual of earnings management, but can not significantly inhibit the real earnings management. Further analysis found that in the state-owned enterprises and non-state-owned enterprises, the background characteristics of the Audit Committee director of the existence of accruals and the inhibition of the real earnings management there are some differences.