公司治理结构与盈余管理模式的互动分析

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,不同的盈余管理模式对公司治理结构的完善起着不同的作用.

Analysis on the Reciprocal Relationship between Corporate Governance and Earnings Management

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.