股权集中度、内部控制与盈余管理实证研究

发布时间：2018-02-03 23:52

本文关键词： 股权集中度内部控制盈余管理　出处：《湖北工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：国内外近年来,会计欺诈、金融诈骗经常发生,如安然公司和世通公司这样的跨国大公司的相继曝出会计丑闻,在国内市场中从主板上市公司银广夏破产案到中小板上市公司的绿大地案再到创业板的万福生科、海联讯财务亏损等金融欺诈案件。这些公司的财务欺诈和盈余管理是密切相关的,反映了上市公司的盈余管理现象严重。股权结构是公司治理的产权基础,公司治理和治理机制起着决定性的作用,最终影响内部控制的建立和完善。在现代企业理论研究中,由于股权结构的不同,委托-代理的监督能力和热情将因股权结构的不同而有所不同,因此公司的股权结构与内部控制效率之间有着密切的关系。股权集中度和内部控制是盈余管理的重要方面。股权集中度、内部控制和盈余管理之间是否存在内在联系?这种联系是否决定了内部控制和盈余管理水平的有效性?本文旨在研究股权集中度、内部控制与盈余管理之间的关系,找出盈余管理的根本原因。本文选取了沪深A股上市公司2327家为研究样本,以2015年年报为数据来源,研究股权集中度、内部控制与盈余管理的关系。结果表明:(1)上市公司内部控制与盈余管理显著负相关,内部控制能抑制盈余管理;(2)股权集中度与盈余管理正相关,真实盈余管理程度高于应计盈余管理程度;(3)股权集中度与内部控制共同影响盈余管理,股权集中度高,会降低内部控制与盈余管理的相关关系。最后,本文对相关研究结论进行了简要的总结,提出本文的相关建议,并叙述了本文研究的不足。
[Abstract]:In recent years, accounting fraud and financial fraud often occur at home and abroad, such as Enron and WorldCom companies such as multinational companies have exposed accounting scandals. In the domestic market, from the main board listed company silver Guangxia bankruptcy case to the small and medium-sized board listed company green earth case and then to the gem Wanfu Health Section. The financial fraud and earnings management of these companies are closely related, reflecting the serious phenomenon of earnings management of listed companies. The ownership structure is the property right basis of corporate governance. Corporate governance and governance mechanism play a decisive role, and ultimately affect the establishment and improvement of internal control. The supervisory ability and enthusiasm of the principal-agent will be different according to the ownership structure. Therefore, there is a close relationship between the ownership structure and the efficiency of internal control. Ownership concentration and internal control are important aspects of earnings management. Is there an internal link between internal control and earnings management? Does this link determine the effectiveness of internal controls and earnings management? The purpose of this paper is to study the relationship among ownership concentration, internal control and earnings management, and to find out the fundamental reasons of earnings management. Taking the 2015 annual report as the data source, this paper studies the relationship between equity concentration, internal control and earnings management. The results show that the internal control of listed companies is negatively correlated with earnings management. Internal control can restrain earnings management; (2) the degree of ownership concentration is positively related to earnings management, and the degree of real earnings management is higher than that of accrual earnings management; Equity concentration degree and internal control affect earnings management together. High ownership concentration degree will reduce the correlation between internal control and earnings management. Finally, this paper makes a brief summary of the relevant research conclusions. This paper puts forward the relevant suggestions, and describes the shortcomings of this study.
【学位授予单位】：湖北工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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