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本文选取2004-2013年盈余重述上市公司为研究对象,分析董事会特征对年报盈余重述的影响。研究发现:董事会规模与盈余重述显著正相关;董事兼职家数太多无法保证对公司事务的关注和投入,难以阻止盈余重述;提高独立董事在董事会的比例有利于阻止盈余重述发生;具备丰富理论基础和实践经验的独立董事财务专家能够协助董事会检查财务报告并减少盈余重述行为。
This paper selects surplus restatement listed companies from 2004 to 2013 as the research object and analyzes the influence of the characteristics of the board of directors on restatement of the annual report earnings. The study found that the size of the board of directors was significantly and positively related to the restatement of surplus, that too many directors and part-time employees could not guarantee the concern and investment in corporate affairs, it was hard to stop the restatement of earnings, and that increasing the proportion of independent directors in the board of directors was conducive to preventing the restatement of earnings. Independent director financial experts with extensive theoretical and practical experience can assist the board of directors in checking financial reports and reducing surpluses.