中文摘要：

上市公司独立董事日常工作所在地与上市公司所在地相同与否对公司盈余质量是否存在影响,既关系到监管部门对独立董事异地化公司的监督,也关系到对独立董事的任用和甄选。采用修正Jones模型和修正DD模型来衡量盈余质量,通过研究2010—2013年A股上市公司相关数据发现,独立董事本地化可以提高上市公司的盈余质量。

英文摘要：

Supervision of the listed company independent director ＂s daily work and listed companies where the same and not on the company＇s earnings quality whether there is the influence, is related to the regulatory authorities of independent directors in different places of the company, but also related to the independent director appointment and selection. By using the modified Jones model and modified DD model to measure the earnings quality, we found that the independent directors＂ localization can improve the earnings quality of listed companies by studying the related data of A shares listed companies from 2010 to 2013.