發(fā)布時(shí)間：2018-06-08 00:14

  本文選題：獨(dú)立董事 + 異質(zhì)性�。� 參考：《西南財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：基于獨(dú)立董事的公司治理效應(yīng),獨(dú)立董事制度對(duì)于防范上市公司虛假財(cái)務(wù)報(bào)告具有重要意義。近年來(lái)獨(dú)立董事特征與盈余管理二者的關(guān)系一直受到經(jīng)濟(jì)學(xué)界、企業(yè)界和資本市場(chǎng)的廣泛關(guān)注。但已有的研究大多局限于獨(dú)立董事制度或獨(dú)立董事人文特征對(duì)盈余質(zhì)量的影響,而本文從獨(dú)立董事異質(zhì)性角度出發(fā),試圖發(fā)現(xiàn)獨(dú)立董事異質(zhì)性對(duì)盈余質(zhì)量的影響。 本文以獨(dú)立董事的教育背景異質(zhì)性、年齡異質(zhì)性、職業(yè)背景異質(zhì)性和任期異質(zhì)性為出發(fā)點(diǎn),試圖探討這些異質(zhì)性對(duì)上市公司盈余質(zhì)量的影響。論文在綜述國(guó)內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,結(jié)合心理學(xué)與管理學(xué)相關(guān)理論進(jìn)行分析并提出假設(shè),通過(guò)實(shí)證研究對(duì)假設(shè)進(jìn)行驗(yàn)證并提出結(jié)論。 全文共分為5個(gè)部分,分別如下： 第一章為導(dǎo)論。指出本文的寫(xiě)作背景和意義,基于本文寫(xiě)作目的概括出本文的研究思路及框架,并確定了研究方法。 第二章是獨(dú)立董事對(duì)盈余質(zhì)量影響的文獻(xiàn)綜述。通過(guò)對(duì)獨(dú)立董事特征和獨(dú)立董事對(duì)盈余質(zhì)量影響兩方面的文獻(xiàn)回顧可以發(fā)現(xiàn),關(guān)于獨(dú)立董事異質(zhì)性對(duì)盈余質(zhì)量影響的研究較少。 第三章是本文研究的理論基礎(chǔ)。該部分從心理學(xué)和管理學(xué)角度分析異質(zhì)性將如何影響團(tuán)隊(duì)行為,并結(jié)合盈余管理理論對(duì)獨(dú)立董事教育、年齡、職業(yè)背景和任期四個(gè)特征的分析初步得出,教育異質(zhì)性、職業(yè)背景異質(zhì)性和任期異質(zhì)性將有利于公司盈余質(zhì)量的提高,而較大的年齡異質(zhì)性則不利于公司的盈余質(zhì)量。 第四章是本文的實(shí)證分析。首先結(jié)合第二、三章的理論分析提出本文的四個(gè)假設(shè),以上海證券交易所A股部分公司為樣本對(duì)假設(shè)進(jìn)行驗(yàn)證,得出檢驗(yàn)結(jié)論：獨(dú)立董事年齡異質(zhì)性不利于公司盈余質(zhì)量；職業(yè)背景異質(zhì)性能使公司盈余質(zhì)量顯著提高；未發(fā)現(xiàn)教育異質(zhì)性及任期異質(zhì)性與公司盈余質(zhì)量的關(guān)系。 第五章是本文研究結(jié)論與展望。基于理論分析與實(shí)證檢驗(yàn)結(jié)果得出本文結(jié)論：年長(zhǎng)獨(dú)立董事出于家庭、經(jīng)驗(yàn)和社會(huì)地位考慮,相對(duì)而言更加謹(jǐn)慎,希望企業(yè)的會(huì)計(jì)信息質(zhì)量更高,所以平均年齡較大即年齡異質(zhì)性小的獨(dú)立董事團(tuán)隊(duì)有利于公司盈余質(zhì)量水平的提高；不同職業(yè)背景的獨(dú)立董事團(tuán)隊(duì)在決策時(shí)有充分的視野和足夠的知識(shí)容量,有利于獨(dú)立董事進(jìn)行科學(xué)的決策和專(zhuān)業(yè)化的監(jiān)督,使公司的信息披露質(zhì)量得到改善。結(jié)合上述研究結(jié)論,并立足于我國(guó)實(shí)際情況,本文針對(duì)我國(guó)上市公司在選聘獨(dú)立董事的策略方面提出建議,同時(shí)提出對(duì)于異質(zhì)性領(lǐng)域的研究展望。 本文的主要貢獻(xiàn)點(diǎn)在于：結(jié)合獨(dú)立董事異質(zhì)性與盈余質(zhì)量進(jìn)行分析,豐富了獨(dú)立董事研究領(lǐng)域的內(nèi)容；設(shè)計(jì)出相對(duì)系統(tǒng)的異質(zhì)性對(duì)盈余質(zhì)量影響的回歸模型,為后續(xù)研究提供參考。 本文的主要不足在于：本文所選影響盈余質(zhì)量的異質(zhì)性指標(biāo)可能不全面,其他影響盈余質(zhì)量的異質(zhì)性指標(biāo)有待探討；模型設(shè)計(jì)中經(jīng)過(guò)篩選后的樣本容量偏小,增大樣本量可能得到更多顯著結(jié)果；本文結(jié)論主要基于國(guó)有企業(yè)的回歸結(jié)果得出,可能缺乏普遍性。
[Abstract]:Based on the corporate governance effect of independent directors, the independent director system is of great significance to the prevention of false financial reports of listed companies. In recent years, the relationship between the characteristics of independent directors and the two of earnings management has been widely concerned by the economic, business and capital markets. However, most of the existing research is limited to the independent director system or the independent director system. The influence of the humanistic characteristics of the directors on the quality of earnings, and from the perspective of heterogeneity of independent directors, this paper tries to find out the influence of the heterogeneity of independent directors on earnings quality.
This paper, based on the heterogeneity of the educational background of independent directors, the heterogeneity of age, the heterogeneity of the career background and the heterogeneity of tenure, tries to explore the influence of these heterogeneity on the earnings quality of the listed companies. Through empirical research, hypotheses are verified and conclusions are drawn.
The full text is divided into 5 parts, which are as follows:
The first chapter is the introduction. It points out the background and significance of this article. Based on the purpose of this article, it summarizes the research ideas and framework of this study, and identifies the research methods.
The second chapter is a literature review of the influence of independent directors on the quality of earnings. Through a literature review of the two aspects of the independent director's characteristics and the influence of independent directors on earnings quality, it is found that the study of the influence of the heterogeneity of independent directors on earnings quality is less.
The third chapter is the theoretical basis of this study. This part analyses how heterogeneity affects team behavior from the perspective of psychology and management, and combines the analysis of four characteristics of independent directors' education, age, career background and term of office based on the theory of earnings management, which will benefit from educational heterogeneity, professional background heterogeneity and tenure heterogeneity. The improvement of earnings quality and the larger age heterogeneity are not conducive to earnings quality.
The fourth chapter is the empirical analysis of this paper. First of all, the second, third chapter of the theoretical analysis of the four hypotheses, the Shanghai stock exchange A share companies as samples to verify the hypothesis, and conclude that the independent director's age heterogeneity is not conducive to the quality of the earnings of the company; professional background heterogeneity to make the quality of the earnings of the company significantly The relationship between heterogeneity of education and heterogeneity of tenure and earnings quality was not found.
The fifth chapter is the conclusion and Prospect of this paper. Based on the results of theoretical analysis and empirical test, the conclusion of this paper is that the older independent directors are more cautious in terms of family, experience and social status, and hope that the quality of accounting information is higher, so the average age of the independent directors with a smaller age heterogeneity is beneficial to the independent directors. The quality level of the company's earnings is improved; the independent director team of different career backgrounds has a full view and sufficient knowledge capacity in decision-making. It is beneficial to the independent director to carry out scientific decision making and professional supervision, so as to improve the quality of information disclosure of the company. In the light of the strategies adopted by China's Listed Companies in the selection of independent directors, the research prospect for heterogeneity field is put forward.
The main contributions of this paper are: analyzing the heterogeneity of independent directors and the quality of earnings, enriching the content of the research field of independent directors, designing a regression model of the influence of the relative system heterogeneity on the quality of earnings, and providing a reference for the follow-up research.
The main shortcomings of this paper are: the heterogeneity index of the earnings quality selected in this paper may not be comprehensive, and the other indicators of the heterogeneity affecting the quality of earnings need to be discussed. The sample size after screening in the model design is small, and the increase of the sample size may be more significant. The conclusion of this paper is mainly based on the regression knot of the state-owned enterprises. It can be concluded that there may be a lack of universality.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F275;F832.51;F224

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