本文選題：管理層權(quán)力 + 機構(gòu)持股��； 參考：《浙江財經(jīng)大學》2017年碩士論文

【摘要】：會計穩(wěn)健性原則,作為會計領(lǐng)域的研究熱點,是會計計量的一大重要原則。其受學者的關(guān)注由來已久并且經(jīng)久不衰。學術(shù)界對其的研究重點也從最初的如何度量問題一直發(fā)展到分析其受哪些因素影響以及其可能會產(chǎn)生的經(jīng)濟后果等問題。本文中將其作為被解釋變量,試圖研究管理層權(quán)力和機構(gòu)投資者持股比例對其的影響。管理層作為公司治理結(jié)構(gòu)中的重要組成部分,在所有權(quán)與經(jīng)營權(quán)兩權(quán)分離的現(xiàn)代企業(yè)典型架構(gòu)下,當管理層權(quán)力超越董事會和股東的絕對權(quán)力時,管理層是否存在具備對會計信息質(zhì)量進行操縱的動機和可能性,從而對會計穩(wěn)健性產(chǎn)生消極影響的問題同樣引起了學者們的關(guān)注。作為公司治理結(jié)構(gòu)中另一重要組成部分,隨著近年來機構(gòu)投資者在上市公司的投資持股比例穩(wěn)步上升,機構(gòu)投資者兼具股東和專業(yè)機構(gòu)的雙重身份讓學者們看到了其在公司治理結(jié)構(gòu)中的潛力,本文其中一個創(chuàng)新點就是研究在加入機構(gòu)投資者持股比例這一新變量后,考察其是否具有抑制管理層權(quán)力——會計穩(wěn)健性的消極影響的作用。本文在分析了上述三個主要變量之間的關(guān)系后,得出了以下主要結(jié)論:(1)我國上市公司的會計盈余存在穩(wěn)健性;(2)管理層權(quán)力能影響會計穩(wěn)健性,管理層權(quán)力越集中的公司,其會計穩(wěn)健性越低;(3)機構(gòu)持股能抑制管理層權(quán)力對會計穩(wěn)健性的消極影響。由此,本文提出相應(yīng)的政策建議:(1)完善公司內(nèi)部權(quán)力結(jié)構(gòu)配置,避免管理層權(quán)力過度集中;(2)調(diào)動機構(gòu)持股者參與公司治理積極性,提高股東話語權(quán);(3)提高獨立董事和監(jiān)事會等公司內(nèi)部治理機構(gòu)的獨立性和專業(yè)性,發(fā)揮監(jiān)督作用;(4)繼續(xù)發(fā)揮會計穩(wěn)健性的積極作用。
[Abstract]:Accounting conservatism principle, as a research hotspot in accounting field, is an important principle of accounting measurement. It has been concerned by scholars for a long time and has not declined. The research focus of academic circles has also developed from how to measure the problem at the beginning to analyze the factors that affect it and the possible economic consequences. This paper takes it as the explanatory variable and tries to study the influence of management power and institutional investor holding ratio on it. As an important part of the corporate governance structure, the management authority exceeds the absolute power of the board of directors and shareholders under the typical structure of modern enterprise with the separation of ownership and management rights. Whether the management has the motive and possibility of manipulating the quality of accounting information, which has a negative impact on accounting conservatism, has also attracted the attention of scholars. As another important component of corporate governance, the proportion of institutional investors holding shares in listed companies has steadily increased in recent years. The dual identity of institutional investors as both shareholders and professional institutions makes scholars see their potential in corporate governance structure. One of the innovations of this paper is to study the new variable of shareholding ratio of institutional investors. To investigate whether it has the function of restraining the negative influence of management power-accounting conservatism. After analyzing the relationship between the above three main variables, this paper draws the following main conclusions: 1) there is conservatism in the accounting earnings of listed companies in China. (2) the management power can influence the accounting conservatism, and the more centralized the management power is, The lower the accounting conservatism, the lower the institutional shareholding can restrain the negative influence of management power on accounting conservatism. Therefore, this paper puts forward corresponding policy recommendations: 1) perfecting the internal power structure of the company, avoiding excessive concentration of management power, and 2) arousing the enthusiasm of institutional shareholders to participate in corporate governance. To improve the independence and professionalism of independent directors and board of supervisors and to play a supervisory role) continue to give play to the positive role of accounting conservatism.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F271;F832.51

【參考文獻】

相關(guān)期刊論文 前10條

1 步丹璐;文彩虹;Rajiv Banker;;成本粘性和盈余穩(wěn)健性的衡量[J];會計研究;2016年01期

2 柯劍;謝易穎;;機構(gòu)投資者持股對上市公司信息披露質(zhì)量的影響[J];北京工商大學學報(社會科學版);2014年02期

3 徐良果;王勇軍;汪麗;;管理層權(quán)力與信息披露質(zhì)量關(guān)系的實證研究[J];西藏大學學報(社會科學版);2012年04期

4 張敦力;李琳;;會計穩(wěn)健性的經(jīng)濟后果研究述評[J];會計研究;2011年07期

5 劉斌;吳婭玲;;會計穩(wěn)健性與資本投資效率的實證研究[J];審計與經(jīng)濟研究;2011年04期

6 楊丹;王寧;葉建明;;會計穩(wěn)健性與上市公司投資行為——基于資產(chǎn)減值角度的實證分析[J];會計研究;2011年03期

7 黎明;石美玲;;論外部治理對會計信息披露質(zhì)量的影響[J];財會通訊;2010年33期

8 溫章林;;機構(gòu)投資者持股影響會計穩(wěn)健性的實證研究[J];企業(yè)經(jīng)濟;2010年02期

9 趙西卜;王軍會;;基于新會計準則的上市公司會計盈余穩(wěn)健性影響分析[J];財會通訊;2010年03期

10 李剛;張偉;王艷艷;;會計盈余質(zhì)量與權(quán)益資本成本關(guān)系的實證分析[J];審計與經(jīng)濟研究;2008年05期

，

本文編號：1812313