A Research of the Impact of Corporate Internal Governance Structure on Earnings Management

摘要

Earnings management is that enterprise managers choose accounting policies to achieve some specific objectives. It is an important issue that the stock market supervision department and investment institution pay close attention to and a project that the economics and accounting conduct extensive research about. In recent years, the ongoing fraud scandals have greatly harmed the interests of the majority of investors. In the final analysis, the defect of corporate governance structure is the main reason for the low quality of accounting information of listed companies in our country. Therefore, designing a perfect corporate internal governance structure will optimize the earnings management behavior. Based on the author's learning and practical experience, this paper first discussed concepts of corporate governance and earnings management and then analyzed the impact of corporate internal governance structure on earnings management. Finally, the article proposed countermeasures to strengthen earnings management.