摘要
借鉴已有研究成果,运用修正DD模型和最小二乘法,选取股权集中度、董事会特征、管理层激励等相关指标,研究公司治理结构对创业板上市公司盈余质量的影响程度。研究结果表明,年度召开董事会次数对盈余质量的影响最大;高管期权激励数额占股本的比重影响次之;股权集中度较上述两个因素影响最弱。
Based on existing research results, the modified DD model and the least square method, the concentration of own- ership, board of directors, management related index layer motivatiorl, study on the impact of corporate governance on earnings quality gem listing Corporation. The results show that the effect of the annum meeting of the board of directors, the number of the maximum amount of earnings quality ; equity ratio effect of executive incentive options; ownership concentration is higher than that of the two factors.
出处
《软科学》
CSSCI
北大核心
2014年第8期137-140,共4页
Soft Science
