Does The Independent Director System Really Work?-Based on the Comparison of Two Types of Earnings Management Activities

摘要：

　　This paper chooses 741 samples from Shenzhen A-share market in 2005 and 2006 and using the statistical analysis.It mainly discusses the empirical study about correlation of independent director system and accrual-based and real earnings management and finds that the proportion of independent directors are negatively related to the accrual-based earnings management and the relative reward and the number of participate in meetings of independent directors are positively related to it.But the professional background of independent directors has not been supported.For real earnings management,the characters of independent directors are not significant except the number of participate in meetings of it.

关键词： Independent Director Accrual-based Earnings Management Real Earnings Management

作者: WANG Yuanlan ZHANG Xiaohong YAO Hong

作者单位: School of Management,Dalian University of Technology,Dalian,China,116024

会议类型: 国际会议

会议名称: the 5th (2013)International Conference on Financial Risk and Corporate Finance Management(第五届(2013)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 214-219

在线出版日期: 2013-06-29（万方平台首次上网日期，不代表论文的发表时间）