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本文以2009-2013年沪深A股长三角地区的上市公司作为研究样本,借助扩展的JONES模型,分析了区域经济视域下董事会独立性对盈余质量的影响机理。研究发现:加强董事会的独立性有助于提高公司的盈余质量;董事会独立性对盈余质量的影响,主要体现为独立董事工作地和公司注册地的一致性对正向操控性应计利润的影响;由于契约动因的存在,长三角地区上市公司的盈余管理行为主要表现为正向的盈余管理。
Based on the sample of listed companies in Yangtze River Delta and Yangtze River Delta from 2009 to 2013, the paper analyzes the influence mechanism of board independence on earnings quality with the help of extended JONES model. The study finds that strengthening the independence of the board of directors helps to improve the company’s earnings quality. The impact of independence of the board of directors on the earnings quality is mainly reflected in the influence of the consistency of the place of independent directors’ work and the place of incorporation on the profit-making accruals Due to the existence of contractual motivation, the earnings management behavior of listed companies in the Yangtze River Delta is mainly positive earnings management.