论文部分内容阅读
本文选取我国沪深两市A股上市公司2010—2014年间的数据为研究样本,基于应计和真实盈余管理的角度考察了非执行董事对管理层盈余管理方式选择的影响,并探讨不同行业竞争程度下这种影响的差异。研究发现,非执行董事比例与应计盈余管理显著负相关,与真实盈余管理显著正相关;非执行董事对管理层盈余管理方式选择的影响受行业竞争程度的影响,行业竞争程度越大,非执行董事比例与应计盈余管理负向关系越大,与真实盈余管理的正向关系也越大。
This paper chooses the data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2014 as the sample of the study, examines the influence of non-executive directors on the choice of management’s earnings management based on accruals and real earnings management, and discusses the competition among different industries The extent of this difference in influence. The study found that the proportion of non-executive directors is significantly negatively correlated with accrued earnings management and positively correlated with real earnings management. The impact of non-executive directors on the choice of management’s earnings management is affected by the degree of competition in the industry. The larger the negative relationship between the ratio of executive directors and accrued earnings management, the greater the positive relationship with the real earnings management.