| 从盈余管理角度看股权分置改革 |
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| 引用本文： | 赵息,马磊,冯昕.从盈余管理角度看股权分置改革[J].西安电子科技大学学报(社会科学版),2006,16(4):6-10. |
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| 作者姓名： | 赵息 马磊 冯昕 |
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| 作者单位： | 天津大学,管理学院,天津,300072 |
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| 摘 要： | 我国上市公司普遍存在的股权分置问题,必然会导致上市公司通过盈余管理的手段操纵会计盈余,影响会计信息质量,损害了流通股股东的权益。本文试图通过实证分析找出股权结构决定盈余管理程度的证据,并由此说明股权分置改革对上市公司盈余管理行为的约束作用。
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| 关 键 词： | 盈余管理 流通股 股权分置改革 |
| 文章编号： | 1008-472X(2006)04-0006-05 |
| 修稿时间： | 2006年4月18日 |
A Study on Shareholder Structure Reform from Perspective of Earnings Management |
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| ZHAO Xi,MA Lei,FENG Xin.A Study on Shareholder Structure Reform from Perspective of Earnings Management[J].Journal of Xidian University (Social Sciences Edition),2006,16(4):6-10. |
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| Authors: | ZHAO Xi MA Lei FENG Xin |
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| Abstract: | The phenomenon of shares partition universally occurring in the listed companies in China inevitably results in the manipulation of the accounting surplus by the means of earnings management,thus influencing the accounting information quality and damaging the interests of shareholders holding tradable shares.This paper analyzes the relationship between shareholder structure and earnings management through empirical research and concludes that the shareholder structure reform restricts the action of earnings management. |
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| Keywords: | earnings management tradable share shareholder structure reform |
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