大股东控制与上市公司盈余管理关系实证分析

上市公司往往利用会计准则对会计盈余信息进行操纵，以2005—2006年沪市和深市A股为研究样本，利用频率分布方法，建立可操纵盈余的盈余管理度量模型，分析大股东控制与它之间的关系，分析发现大股东控制与盈余管理关系成正相关，说明中国上市公司股权控制的集中化和不合理，建议实现多元化股权结构。

An Empirical Study on the Relation of Manipulation of Formation on Earnings and the Control of large Shareholder in Chinese Listed Companies

Chinese listed companies often take advantage of the use of accounting standards for accounting manipulation of information on earnings,which we called earnings management.This paper takes the data sample of 2004 to 2005 of Shanghai and Shenzhen A stock marker,uses the frequency analysis to establishment the model for earnings measurement and management and then analyses the relation between earnings management and large shareholders.The study founds that the control of large shareholders have positive correlaltion with profit earnings management,shows that the tendency of concentration of our equity control and irrationality of it,and proposes to implement diversified ownership structure.