So, the paper aims to does systematic theoretical analysis and positive research on the relationship between corporate governance structure and earnings management of listed companies.
因此,本文试图对上市公司的治理结构与盈余管理及其两者关系进行系统的规范分析和实证研究。
2
This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute ofearnings.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
3
Governance structureof listed company is the key factor which affects earnings management.