【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。更多还原

【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.更多还原