内部控制对股权结构与盈余质量的传导效应
发布时间：2018-12-29 11:45
【摘要】：以2007～2009年我国深沪A股上市公司为研究样本,引入中介变量的研究方法,检验并揭示内部控制对股权结构影响盈余质量的中介传导作用。结果发现:第一大股东持股比例越高,内部控制水平越低,盈余质量水平越低;股权制衡能力越高,内部控制水平越高,更利于提高企业的盈余质量;机构投资者持股比例越高,企业的内部控制水平越高,但盈余质量越低。总体看,内部控制对股权结构与盈余质量具有传导效应,但是显著性存在差异,对股权结构中的第一大股东持股比例、机构投资者持股比例与盈余质量的中介传导效应要显著高于对股权制衡能力与盈余质量的中介传导效应。
[Abstract]:Taking the listed companies in Shenzhen and Shanghai from 2007 to 2009 as the research samples, the research method of intermediary variables is introduced to test and reveal the intermediary conduction effect of internal control on earnings quality. The results show that the higher the shareholding ratio of the first largest shareholder, the lower the internal control level, the lower the earnings quality level, the higher the equity balance ability, the higher the internal control level, and the more conducive to improving the earnings quality of enterprises. The higher the proportion of institutional investors, the higher the level of internal control, but the lower the quality of earnings. On the whole, internal control has conduction effect on ownership structure and earnings quality, but there are significant differences. The intermediary conduction effect between institutional investors' shareholding ratio and earnings quality is significantly higher than that on equity balance ability and earnings quality.
【作者单位】： 安徽工业大学会计系;
【基金】：国家自然科学基金项目“内部控制对关系专用性投资价值创造的传导机制研究”(项目编号:71272220/G0305)的成果
【分类号】：F275;F832.51;F224
[Abstract]:Taking the listed companies in Shenzhen and Shanghai from 2007 to 2009 as the research samples, the research method of intermediary variables is introduced to test and reveal the intermediary conduction effect of internal control on earnings quality. The results show that the higher the shareholding ratio of the first largest shareholder, the lower the internal control level, the lower the earnings quality level, the higher the equity balance ability, the higher the internal control level, and the more conducive to improving the earnings quality of enterprises. The higher the proportion of institutional investors, the higher the level of internal control, but the lower the quality of earnings. On the whole, internal control has conduction effect on ownership structure and earnings quality, but there are significant differences. The intermediary conduction effect between institutional investors' shareholding ratio and earnings quality is significantly higher than that on equity balance ability and earnings quality.
【作者单位】： 安徽工业大学会计系;
【基金】：国家自然科学基金项目“内部控制对关系专用性投资价值创造的传导机制研究”(项目编号:71272220/G0305)的成果
【分类号】：F275;F832.51;F224
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