股权结构与会计稳健性的关系研究——以广东省制造业上市公司为例

发布时间：2018-03-20 20:54

本文选题：股权结构　切入点：会计稳健性　出处：《商业会计》2017年06期 　论文类型：期刊论文

【摘要】：文章以2015年广东省制造业上市公司为研究样本,实证研究了股权结构与会计稳健性之间的关系。研究表明:第一,广东省制造业上市公司的控股股东持股比例对会计稳健性有显著的负向影响,控股股东持股比例越高,会计稳健性越低。第二,广东省制造业上市公司的股权制衡度与会计稳健性呈显著的正向关系,即股权制衡度越高,会计稳健性越强。第三,广东省制造业上市公司的机构投资者持股比例对会计稳健性有负向影响,但影响不显著。
[Abstract]:This paper takes Guangdong manufacturing listed companies as the research sample in 2015, and empirically studies the relationship between equity structure and accounting conservatism. The results show that: first, The proportion of controlling shareholders in listed manufacturing companies in Guangdong Province has a significant negative impact on accounting conservatism. The higher the holding ratio of controlling shareholders, the lower the accounting conservatism. Second, There is a significant positive relationship between equity checks and balances and accounting conservatism of listed manufacturing companies in Guangdong Province, that is, the higher the equity checks and balances, the stronger the accounting conservatism. Third, The proportion of institutional investors holding shares in manufacturing listed companies in Guangdong Province has a negative impact on accounting conservatism, but the impact is not significant.
【作者单位】：广东石油化工学院经济管理学院;
【基金】：广东石油化工学院科研项目“股权结构与会计稳健性研究”的阶段性研究成果
【分类号】：F406.7;F832.51;F425

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