| 上市公司最高决策者与盈余质量的相关性 |
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| 引用本文： | 王建华.上市公司最高决策者与盈余质量的相关性[J].山西财经大学学报,2008,30(2):115-119. |
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| 作者姓名： | 王建华 |
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| 作者单位： | 河南理工大学,经济管理学院,河南,焦作,454003 |
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| 摘 要： | 在调整基于盈余反应系数的盈余质量评价模型的基础上,加入与最高决策者相关的研究变量,利用我国上市公司2005~2007年的经验数据,分析了上市公司最高决策者与盈余质量的关系。研究结果表明,上市公司董事长和总经理二职合一与盈余质量负相关;董事长或总经理在本公司领取报酬与公司盈余质量呈现不显著的正相关性,且有行业差别;董事长或总经理在控股股东单位任职与公司盈余质量显著正相关,但有行业差别。
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| 关 键 词： | 上市公司 最高决策者 盈余质量 相关性 |
| 文章编号： | 1007-9556（2008）02-0115-05 |
| 收稿时间： | 2007-12-28 |
| 修稿时间： | 2007年12月28 |
Relationship between the Highest Policy- makers of the Listed Companies and Earnings Quality |
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| WANG Jian-hua.Relationship between the Highest Policy- makers of the Listed Companies and Earnings Quality[J].Journal of Shanxi Finance and Economics University,2008,30(2):115-119. |
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| Authors: | WANG Jian-hua |
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| Abstract: | In Chinese current economic environment,the decision-making of the Listed Companies'decision-maker is an important reason which cause earnings quality.On this consideration,the paper adjusts basic earnings response coefficients,and adds variables of the Highest Policy-maker,uses empirical data from 2005 to 2007 in China' listed companies to analyze the relationship between the highest policy-maker and earnings equity in 2006.The research provides the basis in improvement of listed company governs. |
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| Keywords: | listed companies the highest policy-makers earnings quality relationship |
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