A Study On Earnings Management And Structure Of Corporate Governance Based On Information Perspective

The quality of listed company's accounting information is the basis of stock market. In recent years, the problem about accounting information occurred to some listed companies continuously, which reminded us to have to solve this problem as soon as possible. It depend mainly on consummating the structure of corporate governance to promote the quality of listed company's accounting information, because the corporate governance s is the most important organization frame in modern enterprise system .This article limits the connotation of earnings management clearly at first, gives the definition and the characteristic of earnings management from the information view, then analyzes the earnings management two big basic agents - contracts friction and the communication friction. From the third chapter this article begins to expatiate on the system background of listed companies and the basic content of the structure of corporate governance, and analyses problem from the two angles of the company interior government structure and exterior government environment to discover the restriction factor of earnings management.The emphasis of this article is the fourth and fifth chapter, through the method of empirical research discovering the relations of the board of directors characteristic and the earnings management; inspecting that the structure of stockholder how to influence the earnings management at the same time. Finally, finds that independent directors system hasn't remarkable reduced on the degree of earnings management through the empirical research of the two new systems - independent directors system and the audit committees system. However, finds that the audit committees system is very important to improve the quality of listed company's accounting information. Meantime draws the conclusion that the audit committees system plays the key role to consummate the independent directors system.This article analyzes the situation and problem of earnings management, corporate governance, structure of stockholders through the academic and the empirical research, profited from the senior scholar's theory and the empirical research, and uses the newest data, attempts to give the solutions to the newest question which the listed companies faced.