| “一股独大”与盈余管理实证研究 |
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| 引用本文： | 顾振伟,欧阳令南,秦默.“一股独大”与盈余管理实证研究[J].重庆大学学报(社会科学版),2008,14(5):54-59. |
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| 作者姓名： | 顾振伟 欧阳令南 秦默 |
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| 作者单位： | 上海交通大学安泰经济与管理学院,上海,200052 |
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| 摘 要： | 文章以中国所有2002年12月31目前上市的1133个A股上市公司3年间的3 399个观测值为样本,对股权结构与盈余管理之间的关系进行实证研究.结果表明,第一大股东持股比例与盈余管理大小成U型关系,国有股比例和流通股比例与盈余管理大小关系不显著,法人股比例与盈余管理大小关系显著.
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| 关 键 词： | 第一大股东 国有股 法人股 流通股 盈余管理 |
An Empirical Research on the Relationship Between the Largest Stock Holders and Earnings Management |
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| GU Zhen wei,OU YANG Ling nan and QIN Mo.An Empirical Research on the Relationship Between the Largest Stock Holders and Earnings Management[J].Journal of Chongqing University(Social Sciences Edition),2008,14(5):54-59. |
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| Authors: | GU Zhen wei OU YANG Ling nan and QIN Mo |
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| Institution: | GU Zhen-wei,OU YANG Ling-nan,QIN Mo(Antai College of Economics & Management,Shanghai Jiaotong University,Shanghai 200052,China) |
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| Abstract: | This paper empirically examines the relationship between ownership structure and earnings management of 1 133 companies listed in China from 2003-2005.The results show earnings management is significantU-stylerelated to the shareholding percentage of the largest stock-holders,while state ownership and trading shares have no significant effects on earnings management,but corporate shares has significant effects on earnings management. |
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| Keywords: | the largest stock-holders state-ownership stock-holders corporate shares trading shares earnings management |
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