| 审计委员会有效性对盈余管理的影响 |
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| 引用本文： | 林小聪.审计委员会有效性对盈余管理的影响[J].科学技术与工程,2009,9(16). |
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| 作者姓名： | 林小聪 |
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| 作者单位： | 上海交通大学安泰经济与管理学院,上海,200052 |
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| 摘 要： | 利用2006年上市公司的数据,检验了审计委员会的有效运作是否会显著影响盈余管理的水平.实证结果发现有效运作的审计委员会能够显著降低公司的盈余管理,提示要对上市公司公司治理的运作状况给予足够的关注.
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| 关 键 词： | 审计委员会 有效性 盈余管理 |
Effect of Effectiveness of Audit Committee on Earnings Management |
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| LIN Xiao-cong.Effect of Effectiveness of Audit Committee on Earnings Management[J].Science Technology and Engineering,2009,9(16). |
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| Authors: | LIN Xiao-cong |
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| Institution: | Antai College of Economics& Management;Shanghai Jiaotong University;Shanghai 200052;P.R.China |
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| Abstract: | Using listed companies data in 2006 as a sample,a research on how the effectiveness of audit committee affects earnings management is presented. The empirical result shows that those audit committees which run effectively can decrease earnings management of listed companies. This result implies that the operation effectiveness of corporate governance system of listed companies should be pay attention to. |
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| Keywords: | audit committee effectiveness earnings management |
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