Research On The Influence Of Corporate Governance On Earnings Management Of Listed Commercial Banks

In recent years, the rapid development of China’s securities capital market, the listing Corporation tend to take earnings management behavior to achieve some of their purposes, earnings management has gradually become a hot research in accounting academia. As the pillar of the financial industry, the security of the listed banks, the stability of the macro economic operation, it is very important to carry on earnings management, which is generally considered to be closely related with earnings management. Company governance structure itself as the product of the separation of the two rights, the impact on earnings management of listed commercial banks? This paper uses normative research and empirical research methods. Based on the empirical research, this paper makes a large amount of empirical research. In the theoretical analysis, we have studied the results of previous studies. Based on the empirical research, the paper puts forward 16 hypotheses:first, we cjjjonclude that the listed banks have earnings management behavior. Based on the analysis of earnings management of listed banks in 2013 and 2014, the paper proposes six hypotheses. Then, the paper proposes three hypotheses. Then, the paper proposes hypotheses. Then, the paper proposes hypotheses:first, the paper proposes hypotheses:first, the paper proposes hypotheses:first, the paper proposes hypotheses:first, according to earnings management. The hypothesis is verified. The results show that:(1) there is a general earnings management behavior of listed banks in China, and the earnings management is negative, that is, China’s listed banks to lower their profits through earnings management. (2) corporate governance has a very important impact on the earnings management of listed banks, which means that the higher the degree of ownership concentration, the more likely earnings management of listed banks, the higher the proportion of independent directors, the lower the earnings management behavior of listed banks. Finally, the corresponding countermeasures and suggestions are put forward.