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以沪深两市2007~2014年发生非流动资产处置损益的A股上市公司为研究样本,对非流动资产处置的盈余管理动机以及公司独立董事制度特征及个人特征对真实盈余管理的抑制作用进行研究,结果表明:上市公司为了实现扭亏或大清洗的目标,存在利用非流动资产处置收益实施盈余管理的行为;独立董事规模和开会次数能抑制基于扭亏动机的真实盈余管理,但对于大清洗动机抑制效果并不明显;具有学术背景和政府从业背景的独立董事能有效地抑制基于大清洗动机的盈余管理行为。
Taking the A-share listed companies with non-current assets gain and loss from 2007 to 2014 in Shanghai and Shenzhen stock market as the research samples, this paper studied the motivation of earnings management of non-current assets disposal and the inhibition of the real earnings management by the characteristics of independent directors and personal characteristics of the company Research results show that: listed companies in order to achieve the goal of turning losses or cleaning, there is the use of non-current assets disposal proceeds to implement earnings management behavior; independent directors and the number of meetings can restrain the real earnings management based on the turnaround motivation, but for the large motivation The inhibitory effect is not obvious. Independent directors with academic background and government professional background can effectively restrain the earnings management behavior based on the motivation of big cleaning.