本文選題：管理層特征 + 盈余管理�。� 參考：《沈陽工業(yè)大學(xué)》2013年碩士論文

【摘要】：上市公司會(huì)計(jì)信息的真實(shí)、可靠一直是我國資本市場健康、有序發(fā)展的關(guān)鍵因素。而上市公司的盈余管理行為又嚴(yán)重影響著公司會(huì)計(jì)信息質(zhì)量，因此關(guān)注上市公司的盈余管理行為對保證我國資本市場健康運(yùn)行至關(guān)重要。由于我國上市公司的管理層特征與企業(yè)盈余管理程度關(guān)系緊密。因此，研究公司管理層特征對上市公司盈余管理的影響，分析其成因、提出相應(yīng)意見，對降低盈余管理程度提高上市公司會(huì)計(jì)信息質(zhì)量具有重要意義。 本文在闡述了管理層特征與盈余管理關(guān)系相關(guān)理論的基礎(chǔ)上，結(jié)合我國滬市A股上市公司的實(shí)際情況，選取了管理層持股比例、管理層報(bào)酬、管理層股權(quán)激勵(lì)比例、獨(dú)立董事比例、董事長與總經(jīng)理二職兼任、政治關(guān)聯(lián)、管理層年齡、性別比例為自變量，公司規(guī)模和資產(chǎn)負(fù)債率作為控制變量，用經(jīng)過修正后的瓊斯模型來對各個(gè)公司盈余管理行為進(jìn)行計(jì)量。分別依據(jù)截面數(shù)據(jù)和面板數(shù)據(jù)分析上市公司管理層特征對盈余管理行為的影響。在截面數(shù)據(jù)方面，本文篩選了滬市A股640家上市公司作為樣本，運(yùn)用spss17.0軟件進(jìn)行多元回歸分析。在面板數(shù)據(jù)方面，本文選取了562家上市公司從2008—2012年5年間共2810個(gè)樣本值，運(yùn)用Eviews6.0軟件進(jìn)行回歸分析。 通過實(shí)證分析得到以下結(jié)論：無論是依據(jù)截面還是面板數(shù)據(jù)，管理層持股比例、管理層薪酬、政治關(guān)聯(lián)性均通過1%的顯著性水平檢驗(yàn)，獨(dú)董比例在截面數(shù)據(jù)分析中通過1%的顯著性水平檢驗(yàn)而在面板數(shù)據(jù)分析中通過5%的顯著性水平檢驗(yàn)，其中管理層持股比例、政治關(guān)聯(lián)性都與盈余管理程度正相關(guān)，管理層薪酬與盈余管理程度負(fù)相關(guān)。截面數(shù)據(jù)分析中，獨(dú)董比例與盈余管理程度負(fù)相關(guān)，，當(dāng)加入時(shí)間因素后的面板數(shù)據(jù)分析中，獨(dú)董比例與盈余管理程度正相關(guān)。同時(shí)在面板數(shù)據(jù)分析中，董事長與總經(jīng)理二職兼任、管理層年齡也分別通過1%和5%的顯著性水平檢驗(yàn)。
[Abstract]:The true and reliable accounting information of listed companies is the key factor for the healthy and orderly development of China's capital market.The earnings management behavior of listed companies seriously affects the quality of accounting information, so it is very important to pay attention to the earnings management behavior of listed companies to ensure the healthy operation of our capital market.As the management characteristics of listed companies in China are closely related to the degree of earnings management.Therefore, it is of great significance to study the influence of management characteristics on earnings management of listed companies, analyze its causes, and put forward corresponding suggestions to reduce the degree of earnings management and improve the quality of accounting information of listed companies.Based on the theory of the relationship between management characteristics and earnings management and the actual situation of A-share listed companies in Shanghai stock market, this paper selects the proportion of management stock holding, management compensation, management equity incentive ratio.The proportion of independent directors, the second post of chairman and general manager, the political connection, the age of management, the sex ratio are independent variables, the size of the company and the ratio of assets and liabilities are the controlling variables.The modified Jones model is used to measure the earnings management behavior of each company.Based on cross-section data and panel data, this paper analyzes the influence of management characteristics on earnings management behavior of listed companies.In terms of cross-section data, this paper selects 640 A-share listed companies in Shanghai Stock Exchange as a sample and carries out multivariate regression analysis with spss17.0 software.In terms of panel data, this paper selects a total of 2810 sample values of 562 listed companies from 2008 to 2012, and carries out regression analysis with Eviews6.0 software.Through the empirical analysis, the following conclusions are obtained: whether based on cross-section or panel data, management shareholding ratio, management compensation, political relevance all pass the significant level test of 1%.The proportion of independent directors is tested by 1% significance level in cross-section data analysis and 5% significance level test in panel data analysis. The proportion of management ownership and political relevance are all positively related to earnings management degree.There is a negative correlation between management compensation and earnings management.In the cross-section data analysis, the proportion of independent directors is negatively correlated with the degree of earnings management, and the proportion of independent directors is positively correlated with the degree of earnings management in panel data analysis after adding time factors.At the same time, in the panel data analysis, the chairman and the general manager hold the same post, and the management age also passes the significant level test of 1% and 5% respectively.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.51;F275;F272.91

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