本文选取2000-2002三个会计年度沪深股市的上市公司为研究样本,运用Jones及其修正模型、Studentt检验、Mann-Whitney检验、Pearson检验、Spearman检验和OLS回归分析等多种统计方法,发现与未设立独立董事的公司相比,设立独立董事公司的可操控应计利润较低;可操控应计利润与独立董事比例呈∪型曲线关系。证据表明,独立董事的确在一定程度上能够提高公司会计盈余的稳健性。The Paper shows that :compared with companies without independent directors, companies with independent directors have lower discretionary accruals; discretionary accruals and the proportion of independent directors exhibit a U-shaped curvilinear relationship, which draws listed companies from 2000 to 2002 in China as sample,by means of Jones and its modified models、Student t test、Mann-Whitney test、Pearson test、Spearman test and OLS regression.Evidence reveals that independent directors have improved the conservatism of accounting earnings.教育部重大招标项目:"企业财务舞弊及其对策研究"(批准号:02JAZJD630008)的阶段性成
