第一大股东对会计信息质量的影响研究

发布时间：2018-04-29 05:34

本文选题：第一大股东 + 会计信息质量　；参考：《沈阳理工大学》2012年硕士论文

【摘要】：中国证券市场在全球的证券市场中占据着不可估量的重要地位，从深市和沪市正式营运以来，已经有二十余年，，但随着证券市场的日渐发展，一些上市公司会计造假、盈余管理、会计信息披露违规现象愈演愈烈，在很大程度上降低了会计信息质量，影响了投资者的信心，阻碍了证券市场的健康发展。很多学者认为造成这种现象的因素之一是公司股权结构不够完善，而公司股权结构中，第一大股东起着至关重要的作用，第一大股东与会计信息质量存在着密切的关系，本文以第一大股东特征与会计信息质量的关系作为研究内容具有重要的现实意义。本文截取2008——2010年深圳证券交易所上市的A股2556家上市公司为样本，以其公布的年报数据为主要来源，运用SPSS17.0进行实证研究。实证研究结果显示：相对控股的第一大股东的持股比例与会计信息质量正相关；不拥有表决权的第一大股东的持股比例与会计信息质量负相关；第一大股东为国有股的公司与会计信息质量正相关；后四大股东对第一大股东的股权制衡度与会计信息质量正相关。在结构的安排上，第一章为绪论部分。这部分概述了论文研究的背景、国内外文献综述和研究的理论基础，包括信息不对称理论和委托代理理论，并介绍了论文的研究内容、研究方法和创新点。第二章主要是对我国第一大股东与会计信息质量进行描述。具体阐述股权结构、股权性质的相关概念和会计信息质量的涵义及衡量标准。第三章是对第一大股东对会计信息质量影响的理论分析，主要是从三方面进行阐述，一是，第一大股东的持股比例对会计信息质量的影响；二是，第一大股东的股权性质对会计信息质量的影响，三是，后四大股东对第一大股东的股权制衡度对会计信息质量的影响，并提出相应的假设。第四章是本文的核心部分——实证分析。首先根据上一章提出的假设，选取样本和变量指标，接着构建了多元线性回归模型。然后进行了回归分析。第五章对实证结果进行了总结，并提出了本文的不足。
[Abstract]:The Chinese securities market occupies an inestimable important position in the global securities market. It has been more than 20 years since the formal operation of the Shenzhen and Shanghai stock markets. However, with the development of the securities market, some listed companies have been accounting forgery. The phenomenon of earnings management and accounting information disclosure is becoming more and more serious, which to a great extent reduces the quality of accounting information, affects the confidence of investors and hinders the healthy development of the securities market. Many scholars believe that one of the factors causing this phenomenon is that the ownership structure of the company is not perfect, and the largest shareholder plays a vital role in the structure of the company, and the first shareholder has a close relationship with the quality of accounting information. In this paper, the relationship between the characteristics of the first largest shareholder and the quality of accounting information has important practical significance. This paper intercepts 2556 A-share listed companies listed on Shenzhen Stock Exchange from 2008 to 2010 as a sample, and makes an empirical study using SPSS17.0 as the main source of annual report data. The empirical results show that the proportion of the first largest shareholder in the relative holding is positively related to the quality of accounting information, the proportion of the first largest shareholder without voting rights is negatively related to the quality of accounting information, and the proportion of the first largest shareholder with no voting right is negatively related to the quality of accounting information. The first shareholder is state-owned shares and the accounting information quality is positively related, and the last four shareholders' equity checks and balances to the largest shareholders are positively related to the quality of accounting information. In the structure arrangement, the first chapter is the introduction part. This part summarizes the background of this paper, the theoretical basis of literature review and research at home and abroad, including information asymmetry theory and principal-agent theory, and introduces the research content, research methods and innovation points. The second chapter mainly describes the largest shareholder and accounting information quality in China. Elaborate the ownership structure, the related concept of ownership property and the meaning and measure standard of accounting information quality. The third chapter is the theoretical analysis of the impact of the first largest shareholder on the quality of accounting information, mainly from three aspects: first, the impact of the proportion of the largest shareholder on the quality of accounting information; second, The third is the influence of the equity balance degree of the last four shareholders on the accounting information quality, and the corresponding assumptions are put forward. The fourth chapter is the core part of this paper-empirical analysis. According to the hypothesis proposed in the previous chapter, the multivariate linear regression model is constructed by selecting samples and variable indexes. Then regression analysis was carried out. The fifth chapter summarizes the empirical results and puts forward the shortcomings of this paper.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

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