摘要
近年来盈余质量备受学术界和社会公众的关注,国内外学者对盈余质量也进行了大量研究。为此,将董事会治理对盈余质量的影响分为结构特征因素、独立性因素、行为特征因素和激励机制因素4个方面,并分别对有关研究进行归纳和探讨后提出相关建议,以期对盈余质量的相关后续研究有所帮助。
In recent years, earning quality attracted much attention from academic field and social public. And a lot of study about this topic has been done by domestic and foreign scholars. Therefore,the influence of board governance on the earning quality has been divided into four aspects：structure characteristic factors;in- dependence factors;behavior characteristics factors and incentive mechanism factors. Meanwhile some relevant studies have been summed up and discussed, followed by some relevant suggestions. Hopefully, this study is helpful to the relevant successive study on earning quality.
出处
《西安石油大学学报（社会科学版）》
2013年第3期30-34,共5页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
董事会治理
盈余质量
领导权结构
财务董事比例
独立董事比例
board governance
earning quality
leadership structure
the proportion of finance directors
the proportion of independent directors
