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独立董事是现代公司治理机制设计中的一个重要组成部分,目的在于减少公司的代理成本、保护中小投资者,同时提高董事会的决策能力。本文主要讨论了独立董事与上市公司盈余信息质量之间的关系,主要从独立董事的比例,出席会议的情况,所能获得报酬以及是否具有财务、会计的背景这四个方面来研究的。研究结果表明,独立董事制度对于抑制盈余管理能起到有效地作用。
Independent directors are an important part of the design of modern corporate governance mechanism. The purpose is to reduce the company’s agency costs, protect small and medium-sized investors and improve the decision-making ability of the board of directors. This paper mainly discusses the relationship between the independent directors and the earnings information quality of listed companies, mainly from four aspects: the proportion of independent directors, the attendance of meetings, the remuneration available and the background of finance and accounting. The results show that the independent director system can play an effective role in restraining earnings management.