| 解析股权集中、股权制衡与会计稳健性 |
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| 引用本文： | 徐哈军. 解析股权集中、股权制衡与会计稳健性[J]. 长沙大学学报, 2014, 0(4): 26-27,33 |
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| 作者姓名： | 徐哈军 |
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| 作者单位： | [1]复旦大学管理学院,上海200433 [2]阜阳职业技术学院经济贸易系,安徽阜阳236031 |
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| 基金项目： | 安徽省高等学校省级优秀青年人才基金项目“中小企业内源融资和间接融资现状分析”,编号：2010SQRW168. |
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| 摘 要： | 基于我国A股上市公司2009~2011年的数据资料,分别分析探究了上市公司股权集中度、股权制衡度对会计稳健性的影响。其中,会计稳健性是会计盈余信息质量的一个特征。通过研究发现,上市公司股权集中度较高越不利于会计盈余信息质量的提高,而股权制衡度较高越有利于会计盈余薪资质量稳健性的较高。
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| 关 键 词： | 股权集中 股权制衡 会计稳健性 |
Analysis on Concentration of Ownership,Equity Restriction and Accounting Conservatism |
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| XU Hajun. Analysis on Concentration of Ownership,Equity Restriction and Accounting Conservatism[J]. Journal of Changsha University, 2014, 0(4): 26-27,33 |
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| Authors: | XU Hajun |
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| Affiliation: | XU Hajun ( College of Management, Fudan University, Shanghai 200433, China; Department of Economics and Trade, Fuyang Vocational and Technical College, Fuyang Anhui 236031, China) |
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| Abstract: | Based on China＇ s A -share listed company data from 2009 to 2011, the paper analyzes and explores the concentration of shares of listed companies and the impact of equity restriction on accounting conservatism. The accounting conservatism is a character- istic quality of accounting earnings information. The research shows that high level of ownership concentration of listed companies are not helpful for the improvement of the quality of accounting earnings information, while the high degree of equity restriction is beneficial for high stability of payroll accounting earnings quality. |
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| Keywords: | concentration of ownership equity restriction accounting conservatism |
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