| 摘要 | 第1-7页 |
| Abstract | 第7-9页 |
| Table of Contents | 第9-12页 |
| List of Tables | 第12-13页 |
| List of Figures | 第13-14页 |
| 1 Introduction | 第14-25页 |
| ·Motivation and Objectives of the study | 第14-20页 |
| ·Findings of the Study | 第20-21页 |
| ·Practical importance of the study | 第21-22页 |
| ·Uniqueness of the study | 第22页 |
| ·Structure of the dissertation | 第22-25页 |
| 2 Review of Literature | 第25-75页 |
| ·Earnings Management | 第25-31页 |
| ·Corporate Governance | 第31-48页 |
| ·Corporate Governance in China | 第48-63页 |
| ·Introduction | 第48-49页 |
| ·Agency problems in China | 第49-53页 |
| ·Development Phases | 第53-60页 |
| ·External Control Environment | 第60-61页 |
| ·Internal Control Structure | 第61-63页 |
| ·Corporate Governance and Earnings Management | 第63-75页 |
| ·Board Composition | 第63-65页 |
| ·CEO Duality | 第65-68页 |
| ·Board Size | 第68-69页 |
| ·Number of Board Meetings | 第69页 |
| ·Managerial Share Ownership | 第69-70页 |
| ·Gender-Based Difference | 第70-71页 |
| ·Audit Committee | 第71-73页 |
| ·Concentrated Ownership | 第73-75页 |
| 3 Data, Variables and Research Methodology | 第75-86页 |
| ·Data Description | 第75页 |
| ·Research Questions | 第75-76页 |
| ·Research Hypotheses | 第76-78页 |
| ·Research Variable Conceptual and Operational Definitions | 第78-83页 |
| ·Validity and Reliability | 第83-84页 |
| ·Data Analysis Methodology | 第84页 |
| ·Assumptions | 第84页 |
| ·Limitations | 第84-86页 |
| 4 Empirical Results | 第86-113页 |
| ·Corporate Governance and Earnings Management in All Chinese Listed Firms (Shanghai & Shenzhen stock exchange) | 第86-91页 |
| ·Corporate Governance and Earnings Management in Shanghai Stock Exchange Listed Firms in China | 第91-96页 |
| ·Corporate Governance and Earnings Management in Shenzhen Stock Exchange Listed Firms in China | 第96-102页 |
| ·Corporate Governance and Earnings Management in State Owned Enterprises in China | 第102-107页 |
| ·Corporate Governance and Earnings Management in Private Enterprises in China | 第107-113页 |
| 5 Discussion on Empirical Results | 第113-121页 |
| ·Corporate Governance and Earnings Management in All Chinese Listed Firms (Shanghai & Shenzhen stock exchange) | 第113-114页 |
| ·Corporate Governance and Earnings Management in Shanghai Stock Exchange Listed Firms in China | 第114-116页 |
| ·Corporate Governance and Earnings Management in Shenzhen Stock Exchange Listed Firms in China | 第116-117页 |
| ·Corporate Governance and Earnings Management in State Owned Enterprises in China | 第117-119页 |
| ·Corporate Governance and Earnings Management in Private Enterprises in China | 第119-121页 |
| 6 Summary and Conclusions | 第121-124页 |
| Acknowledgement | 第124-125页 |
| References | 第125-141页 |
| Publications | 第141页 |
