摘要
董事会作为公司的最高权力决策机构,对内部控制与盈余质量均有重要的影响。选取2012—2018年沪深两市A股上市公司作为研究对象,检验内部控制对盈余质量的影响及董事会特征在内部控制和盈余质量间的调节作用。研究结果表明:内部控制可以显著提高盈余质量;董事会特征中的董事会规模、独立董事比例、董事长与总经理两职合一以及董事人均报酬在内部控制与盈余质量间发挥了显著的调节效应。研究结论启示我国上市公司应充分发挥董事会的重要作用,确保公司的盈余质量。
As company’s highest authority in decision-making,the board of directors exerts a significant influence on internal control and earnings quality. The A-share listed companies in Shanghai and Shenzhen from 2012—2018 were selected as the subjects of the study to examine the impact of internal control on earnings quality and the moderating role of board characteristics in them. The results showed that internal control significantly improved earnings quality;the board characteristics including the board size,the proportion of independent directors,the oneness of chairman and general manager and the remuneration per capita of directors played a significant moderating effect on internal control and earnings quality. The findings suggest that the listed companies in China should give full play to the board of directors so as to ensure companys’ earnings quality.
作者
尹雪纯
陈振凤
YIN Xuechun;CHEN Zhenfeng(Business School,University of Jinan,Jinan 250002,China)
出处
《江苏工程职业技术学院学报》
2022年第2期75-83,共9页
Journal of Jiangsu College of Engineering and Technology
基金
国家自然科学基金项目“关键核心技术贸易壁垒与产业安全:作用机制、政策选择与模拟仿真”(编号:72074027)。
关键词
内部控制
盈余质量
董事会特征
调节效应
internal control
earnings quality
board characteristics
moderating effect
