【摘要】 本文在公司治理框架下,通过对所有权结构研究与盈余管理研究进行理论分析,揭示盈余管理的实施主体应该包括公司管理层、直接控股股东及终极控股股东等内部控制人,并以此构建了新的盈余管理定义,同时使用我国A股上市公司关联交易数据对控股股东实施盈余管理进行了经验验证,最后进一步说明了新定义对中小投资者利益保护及实证研究的意义。更多还原

【Abstract】 We reveal that the main body of implementation of earnings management shall include such internal controllers as corporate managers,direct controlling shareholders and ultimate controlling shareholders,and formulate a new definition about earnings management.In addition,we prove the experience of earnings management on controlling shareholders using the relevant transaction data of Chinese A-share listed companies,and illustrate the significance of the new definition for protection of minority investors’ benefits and empirical study.更多还原