摘要
公司治理结构影响会计信息质量 ,会计信息质量的高低对公司治理结构的完善起到关键作用。盈余管理通过会计政策的选择与公司治理结构产生关系 ,公司治理结构对盈余管理模式具有重要影响 ,这种影响体现在内部治理和外部治理两个方面。同时 。
Corporate governance influence the quality of accounting information and the quality of accounting information can be at important factor to perfect corporate governance. Earnings management has association with corporate governance through selection of accounting policy and the latter has an important influence on the former. The influence behaves in not only the interior governance and the exterior governance. Meanwhile, different earnings management modes have a variable effect to achieve good corporate governance.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第1期52-55,共4页
Journal of Central University of Finance & Economics
关键词
公司治理
盈余管理
模式
Corporate governance Earnings management Mode
