毕业论文（设计）上市公司高管变更对盈余质量的影响.docVIP

PAGE 诚 信 承 诺 我谨在此承诺：本人所写的毕业论文《上市公司高管变更对盈余质量的影响》均系本人独立完成，没有抄袭行为，凡涉及其他作者的观点和材料，均作了注释，若有不实，后果由本人承担。 承诺人（签名）： 年 月 日  摘 要 在会计和公司财务的理论和实践领域中，反映公司整体业绩的盈余信息是一个处于核心地位的重要的领域。盈余信息的有用性更是实证会计研究的发源地；于此同时，盈余质量对资本市场资源进行配置的功能也受到人们越来越多的关注。 研究表明，影响公司盈余质量的因素错综复杂，例如会计准则的质量、公司特征、董事会特征等，本文专门研究公司高管变更对盈余质量的影响。在高管变更的过程中，由于高管自身的客观因素和会计寻租的存在，使得高管的变更很难对盈余质量的提高起到积极的作用。我国目前的资本市场中，经理人市场不完善，高管变更频繁，公司治理缺乏效力，政府干预过多，因此，在这种背景下的高管变更更有可能降低企业的盈余质量。从高管变更的视角对我国上市公司的盈余质量进行研究，对提高我国上市公司的盈余质量、加强对上市公司高管变更过程的监管、促进我国经理人市场的完善和提高公司治理效率有着重要的理论价值和现实意义。 关键词：盈余质量；高管变更；会计寻租 ABSTRACT Earnings, the accounting indicator reflecting overall performance of enterprises, are playing a key role in accounting theory and practice. Empirical accounting research was also originated from the usefulness of earnings, and the effect of earnings to the allocation of capital market resources is increasingly valued. . There are many factors found that may affect the quality of earnings, such as the quality of accounting standards, company characteristics, board characteristics, and so on. In this dissertation, I mainly want to analyze and test the influence on earnings quality by top executive turnovers.Since the existence of rent seeking incentive in accounting, limitation of human beings, it is difficult to increase earnings quality during the process of top executive turnover. Under the special background of Chinese stock market, which is charactered by an enderdeveloped manager market,frequent top executive turnovers,inefficient corporate governance, and too much government interference, top executive turnover is more probable to decrease earnings quality, so, it is very meaningful to study on the effect of the top executive turnover on earnings quality. Keywords ：Earnings Quality; Top Executive Turnover;Rent Seeking in Accounting 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc324632393 一、绪论 PAGEREF _Toc324632393 \h 1 HYPERLINK \l _Toc324632394 （一）研究的背景 PAGEREF _Toc3246