【摘要】：近幾年來,我國證券資本市場(chǎng)發(fā)展迅速,上市公司往往會(huì)采取盈余管理行為來實(shí)現(xiàn)自己的一些目的,盈余管理也逐漸成為了會(huì)計(jì)學(xué)術(shù)界研究的熱點(diǎn)。作為金融業(yè)支柱的上市銀行,其經(jīng)營安全性關(guān)系到宏觀經(jīng)濟(jì)運(yùn)行的穩(wěn)定性,對(duì)其進(jìn)行盈余管理研究顯得尤為重要,而被普遍認(rèn)為與盈余管理存在密切聯(lián)系的公司治理結(jié)構(gòu),由于上市銀行的經(jīng)營特點(diǎn)常常被排除在盈余管理研究對(duì)象之外。公司治理結(jié)構(gòu)本身作為兩權(quán)分離的產(chǎn)物,對(duì)上市商業(yè)銀行盈余管理影響如何?本文選取了2013年至2014年我國16家上市銀行兩年的數(shù)據(jù)樣本為研究對(duì)象,采用規(guī)范研究和實(shí)證研究的方法,在理論分析時(shí),大量閱讀了前人的研究成果,萃取其營養(yǎng),并在此基礎(chǔ)上提出了本文的實(shí)證研究方法：首先根據(jù)盈余管理擴(kuò)展的Jones模型對(duì)上市銀行2013年和2014年的盈余管理進(jìn)行估算,利用截面回歸分析得出上市銀行是否存在盈余管理行為的結(jié)論,接著提出六個(gè)假設(shè),選取股權(quán)結(jié)構(gòu)、董事會(huì)特征和審計(jì)質(zhì)量這三個(gè)方面作為公司治理結(jié)構(gòu)變量,并引入相關(guān)控制變量,進(jìn)而建立本文的線性回歸研究模型,運(yùn)用相關(guān)軟件進(jìn)行描述性統(tǒng)計(jì)分析、相關(guān)性分析和多元回歸分析,驗(yàn)證假設(shè)得出結(jié)論。研究結(jié)果表明：(1)我國上市銀行普遍存在著盈余管理行為,且其盈余管理是負(fù)向的,即我國上市銀行通過盈余管理調(diào)低其利潤。(2)公司治理對(duì)上市銀行的盈余管理有著十分重要的影響,其中：股權(quán)集中度越高,上市銀行越有可能進(jìn)行盈余管理：在董事會(huì)組成人員中,獨(dú)立董事的比例越高,上市銀行盈余管理程度越低,即我國上市公司實(shí)行的獨(dú)立董事制度可以約束上市銀行的盈余管理行為；股權(quán)制衡度、國有股持股比例、董事會(huì)規(guī)模、審計(jì)質(zhì)量對(duì)上市銀行盈余管理也有影響,但不顯著。最后,據(jù)此提出了相應(yīng)的對(duì)策建議。
[Abstract]:In recent years, with the rapid development of the securities capital market in China, listed companies often adopt earnings management to achieve their own goals, earnings management has gradually become a hot spot in accounting academia. As a pillar of the financial industry, listed banks' operating security is related to the stability of macroeconomic operation. It is particularly important to study earnings management, and it is generally considered that there is a close relationship between earnings management and corporate governance structure. The operating characteristics of listed banks are often excluded from the study of earnings management. How does corporate governance structure itself affect earnings management of listed commercial banks as the product of separation of two rights? This paper selects the data samples of 16 listed banks from 2013 to 2014 as the research object, adopts the method of normative research and empirical research, in the theoretical analysis, read a lot of previous research results, extract its nutrition. On this basis, the empirical research method of this paper is put forward: firstly, the earnings management of listed banks in 2013 and 2014 is estimated according to the extended Jones model of earnings management. By using cross-section regression analysis, the author draws the conclusion that there is earnings management behavior in listed banks, and then puts forward six hypotheses, including equity structure, board characteristics and audit quality as variables of corporate governance structure. Then the linear regression model of this paper is established by introducing the relevant control variables. The conclusion is obtained by using the related software to carry out descriptive statistical analysis, correlation analysis and multivariate regression analysis. The results show that: (1) earnings management is common in listed banks in China, and its earnings management is negative. That is, the listed banks in China lower their profits through earnings management. (2) Corporate governance has a very important impact on earnings management of listed banks. The more likely listed banks are to carry out earnings management: the higher the proportion of independent directors is, the lower the earnings management degree of listed banks is. That is, the independent director system of listed companies in our country can restrain the earnings management behavior of listed banks; the degree of equity balance, the proportion of state-owned shares, the size of board of directors and the quality of audit also have an effect on earnings management of listed banks, but they are not significant. Finally, the corresponding countermeasures and suggestions are put forward.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F271;F830.42;F832.33

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本文編號(hào)：2243179