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本文以2001~2005年间6208家A股上市公司为样本,构建了适应我国证券市场特征的盈余管理测度模型,研究了上市公司董事会特征与盈余管理的关系。研究结果表明:董事会年度内开会次数与盈余管理呈显著负相关关系;董事会规模与盈余管理不存在显著的正向或负向相关关系;独立董事比例与盈余管理存在负相关关系,但其相关性不显著;董事会两职合一与盈余管理不存在相关关系。
This paper takes 6208 A-share listed companies from 2001 to 2005 as a sample, builds a measure model of earnings management that suits the characteristics of China’s securities market, and studies the relationship between the characteristics of the board of directors of listed companies and earnings management. The results show that there is a significant negative correlation between the number of meetings held in the board of directors and earnings management; there is no significant positive or negative correlation between the size of the board of directors and earnings management; and there is a negative correlation between the proportion of independent directors and earnings management, but the correlation is not significant Significant; the board of directors of one of the two and earnings management does not exist correlation.