董事会特征与盈余管理关系研究

近年一些上市公司会计信息严重失真，盈余管理现象十分严重。董事会作为公司；台理机制的重要组成部分，无疑会对公司盈余管理产生很大的影响。文章从实证角度分析了董事会特征与盈余管理之间的关系，发现董事会规模和盈余管理的程度之间存在U型曲线关系；独立董事比例与盈余管理成反比，但t检验不具有显著性；董事会持股和审计委员会与盈余管理的大小都呈反比。根据以上结论进而提出了相应的政策建议。

An empirical study on the board characteristics and the earnings management

In recent years, earnings management occurred to some listed companies to make accounting information false.Board of directors which is the important composition of corporate governance system undoubtedly has influence on the earnings management.The article discovers the relations of the board characteristics and the earnings management through the method of empirical research.The results show earnings management is significant＂U-style＂related to the board size,the firms show more earnings management with lower percentage of the independent directors ,but T-test have no significance,the shareholding percentage of the board of directors and the audit committees is negative related to earnings management.Based on the conclusion, some suggestions are presented in the end.