Zhou Qiao
With the rapid development of the securities market, the phenomenon that listed companies in China use earnings management to cheat stakeholders is more and more supervised by the securities market Earnings management is widespread both at home and abroad Therefore, how to restrain listed companies' illegal earnings management and improve accounting information has become an urgent problem to be solved This paper studies the relationship between corporate governance and earnings management from two dimensions of board management by selecting the data of A-share listed companies in China from 2007 to 2021 It is found that there is a U-shaped relationship between the size of board of directors and accrued earnings management, and there is a positive linear relationship between management shareholding ratio and accrued earnings management level.
Corporate governance; The size of the board of directors; Management shareholding; Earnings management