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。
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.
出处
《科学技术与工程》
2009年第16期4882-4884,4888,共4页
Science Technology and Engineering
关键词
审计委员会
有效性
盈余管理
audit committee effectiveness earnings management
