【作者】 韩晓舟； 李庆双；

【Author】 HanXiao-zhou liQing-shuang School of Management, Shenyang University of Technology, Shenyang,110178

【机构】 沈阳工业大学管理学院；

【摘要】 本文以我国上市公司2006-2008年的数据为样本,由于控股股东的隧道行为较为隐蔽,难以直接衡量,本文从控股股东隧道行为的方式上主要包括资金占用、关联交易、超额派现来间接考察。检验了控股股东隧道行为对盈余质量的影响。实证结果表明控股股东的隧道行为与盈余质量显著负相关。文章最后提出政策建议。更多还原

【Abstract】 Based data of all public companies from 2006 to 2008, this article analyzes the influence of tunneling of controlling shareholders and accounting earnings by investigating the ways of tunneling that includes occupation of funds, related transaction and ultra-ability dividends payout indirectly. The empirical result shows that there is a significant negative correlation between tunneling of controlling shareholders and accounting earnings. Finally, we propose some policy recommendations.更多还原