本文選題：謹慎性 + 董事會特征��； 參考：《西南石油大學》2014年碩士論文

【摘要】：近年來,上市公司虛假賬簿、管理者操縱利潤,以謀私利的案例時有發(fā)生。投資者與管理者的信息不對稱,對會計數(shù)據(jù)真實、可靠性的質(zhì)疑等問題引起廣泛關(guān)注。這些問題的核心在于會計盈余謹慎性。會計盈余謹慎性是會計信息質(zhì)量重要的特征之一,而董事會作為上市公司內(nèi)部治理重要因素,是對監(jiān)督管理者行為的有效砝碼。因此,本文將通過對A股深交所上市公司數(shù)據(jù)的整合分析,結(jié)合統(tǒng)計處理方法,系統(tǒng)地研究董事會特征與會計盈余謹慎性的關(guān)系,驗證我國上市公司董事會能否通過發(fā)揮其監(jiān)督職能對會計盈余謹慎性的影響力,并針對實證結(jié)果,提出相關(guān)的建議,完善董事會制度提高管理層經(jīng)營管理效率,實現(xiàn)會計盈余的謹慎性。 本文在A股上市公司2008-2012年所有上市公司中,隨機選取150家上市公司樣本數(shù)據(jù),采用Basu的改良模型,并結(jié)合Khan與Watts的"C-score"方法對公司的會計盈余謹慎性進行計量。首先驗證了謹慎性在我國上市公司的存在,進一步選取董事會特征中董事會規(guī)模、兩職分離情況、獨立董事比例、審計委員會的設(shè)立及董事會年度會議次數(shù)等五方面特征變量,采用多元線性回歸的方法將五個董事會特征與會計盈余謹慎性相結(jié)合來研究相關(guān)關(guān)系,并得出結(jié)論,兩職分離情況、審計委員會的設(shè)立與會計盈余謹慎性呈正向顯著關(guān)系；獨立董事比例與會計盈余謹慎性的關(guān)系不顯著；董事會規(guī)模、董事會會議次數(shù)與會計盈余謹慎性呈正向相關(guān)關(guān)系,但不顯著。最后,根據(jù)檢驗結(jié)果得出研究結(jié)論,結(jié)合我國市場經(jīng)濟現(xiàn)狀提出完善董事會制度的建議,達到提高會計盈余謹慎性的目的。
[Abstract]:In recent years, false accounting books of listed companies, managers manipulate profits, in order to seek private profit cases occur from time to time. The asymmetric information between investors and managers has aroused widespread concern about the authenticity and reliability of accounting data. The core of these problems is the caution of accounting earnings. Accounting earnings prudence is one of the important characteristics of accounting information quality, and the board of directors, as an important factor in the internal governance of listed companies, is an effective weight to supervise the behavior of managers. Therefore, this paper will systematically study the relationship between the characteristics of the board of directors and the caution of accounting earnings through the integration and analysis of the data of the listed companies in the Shenzhen Stock Exchange of A shares, combined with the statistical processing method. This paper verifies whether the board of directors of listed companies in our country can exert the influence of its supervisory function on the caution of accounting earnings, and puts forward some relevant suggestions to improve the efficiency of management management by perfecting the board of directors system. Realize the caution of accounting surplus. In this paper, the sample data of 150 listed companies from 2008 to 2012 are selected randomly, and the modified model of Basu is used to measure the accounting earnings prudence of the companies with the combination of Khan and Watts's "C-score" method. Firstly, it verifies the existence of caution in listed companies in China, and further selects five characteristic variables, such as the size of board of directors, the separation of two positions, the proportion of independent directors, the establishment of audit committee and the number of annual meetings of the board of directors. Using the method of multiple linear regression to study the correlation between the characteristics of the five boards of directors and the caution of accounting earnings, and draw the conclusion that the establishment of the audit committee is positively and significantly related to the accounting earnings prudence in the case of separation of two posts; The relationship between the proportion of independent directors and the caution of accounting earnings is not significant, while the size of the board of directors, the number of meetings of the board of directors and the caution of accounting earnings are positively correlated, but not significant. Finally, according to the results of the study, the author puts forward the suggestion of perfecting the board of directors system according to the present situation of market economy in China, so as to improve the caution of accounting earnings.
【學位授予單位】：西南石油大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F271;F275

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