Research on earnings management based on corporate governance and business performance

Long-Zhong Su; Hai Tao Wang; Qi Chen

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Research on earnings management based on corporate governance and business performance

机译：基于公司治理和业务绩效的盈余管理研究

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In this paper, China's securities market data for 2010-2012 were investigated, using the adjusted cash flow model metering section of Jones accruals manipulation, analysis of earnings management between the private listed companies and state-owned listed companies and their differences decisive factor. The study found that earnings management of private listed companies is significantly higher than the stateowned listed companies. Further empirical evidence also shows that the decisive factor in restricting the role of differences in earnings management incentives from business performance, rather than corporate governance.

机译：本文采用琼斯应计利润操纵的调整后现金流量模型计量部分，对民营上市公司与国有上市公司之间的盈余管理及其差异性决定因素进行了调查，对2010-2012年中国证券市场数据进行了调查。研究发现，民营上市公司的盈余管理明显高于国有上市公司。进一步的经验证据还表明，决定性因素在限制盈余管理激励因业务绩效而不是公司治理而在差异中的作用。

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来源
《BioTechnology: An Indian Journal》 |2014年第22期|共6页
作者
Long-Zhong Su; Hai Tao Wang; Qi Chen;
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中图分类生物工程学（生物技术）;
关键词
Earnings managementCorporate governancePerformance;

机译：盈余管理公司治理绩效;

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2. Loose risk management mechanisms of corporate governance of Greek firms; rewards to board from earnings that are not based on performance incentive plans [J] . Nikolaos Eriotis, Vasileios Zisis International journal of risk assessment and management . 2008,第1a2期

机译：希腊公司的公司治理的风险管理机制松散；不基于绩效激励计划的收益对董事会的奖励
3. Role of discretionary earning management in corporate governance-value and corporate governance-risk relationships [J] . Affaf Asghar, Seemab Sajjad, Aamer Shahzad, Corporate Governance . 2020,第4期

机译：酌情盈利管理在公司治理价值和公司治理风险关系中的作用
4. External governance environment, corporate governance and earnings management [C] . Yao Hong, Zheng Hao-yang, Li Yi-wei 2012 International Conference on Management Science amp; Engineering. . 2012

机译：外部治理环境，公司治理和盈余管理
5. Performance-expectation ratcheting, corporate governance and earnings management. [D] . Tian, Feng. 2008

机译：绩效考核棘手，公司治理和盈余管理。
6. Governance Challenges Constraining Business Process Management: The Case of a Large South African Financial Services Corporate [O] . Carmen Doyle, Lisa F. Seymour -1

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7. The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable [O] . Mayang Mahrani, Noorlailie Soewarno 2018

机译：良好的公司治理机制和企业社会责任对盈利管理的财务绩效的影响

Research on earnings management based on corporate governance and business performance

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