Study Earning Management On The Basis Of Board Characteristics Of Listed Company

How to Supervise and restrict earnings management of listed companies has always been focused.Board of Directors is the core of corporate governance,unbalanced corporate governance mechanism is an important reason causing earnings management.The thesis will analyze the impact on earnings management behavior in the board view.On board characteristics and earnings management theories and literature review on the basis of review,we takes listed companies from the year of 2007 to half of 2009 up to 1948 units'data as the samples ,establish modified Jones model to calculate the Earnings management index.,Establish model to regression analysis relationship between board characteristics and earnings management,and have the conclusion.At the same time,according to the problems found ing during the study,we proposed some policy recommendations.The research result show:The proportion of independent directors and No collar directors have no relationship to earnings management ;A positive relation is found between board members and earnings management;When the board chairman is the CEO,the company is more likely to engage in earnings management; A positive relation is found between percent of shares owned by board of directors;A negative relation is found between the percent of directors who owns shares and earnings management;A positive relation is found between board meeting frequency and earnings management.