內(nèi)部控制對股權(quán)結(jié)構(gòu)與盈余質(zhì)量的傳導(dǎo)效應(yīng)
發(fā)布時間：2018-12-29 11:45
【摘要】：以2007～2009年我國深滬A股上市公司為研究樣本,引入中介變量的研究方法,檢驗并揭示內(nèi)部控制對股權(quán)結(jié)構(gòu)影響盈余質(zhì)量的中介傳導(dǎo)作用。結(jié)果發(fā)現(xiàn):第一大股東持股比例越高,內(nèi)部控制水平越低,盈余質(zhì)量水平越低;股權(quán)制衡能力越高,內(nèi)部控制水平越高,更利于提高企業(yè)的盈余質(zhì)量;機(jī)構(gòu)投資者持股比例越高,企業(yè)的內(nèi)部控制水平越高,但盈余質(zhì)量越低�？傮w看,內(nèi)部控制對股權(quán)結(jié)構(gòu)與盈余質(zhì)量具有傳導(dǎo)效應(yīng),但是顯著性存在差異,對股權(quán)結(jié)構(gòu)中的第一大股東持股比例、機(jī)構(gòu)投資者持股比例與盈余質(zhì)量的中介傳導(dǎo)效應(yīng)要顯著高于對股權(quán)制衡能力與盈余質(zhì)量的中介傳導(dǎo)效應(yīng)。
[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.
【作者單位】： 安徽工業(yè)大學(xué)會計系;
【基金】：國家自然科學(xué)基金項目“內(nèi)部控制對關(guān)系專用性投資價值創(chuàng)造的傳導(dǎo)機(jī)制研究”(項目編號:71272220/G0305)的成果
【分類號】：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.
【作者單位】： 安徽工業(yè)大學(xué)會計系;
【基金】：國家自然科學(xué)基金項目“內(nèi)部控制對關(guān)系專用性投資價值創(chuàng)造的傳導(dǎo)機(jī)制研究”(項目編號:71272220/G0305)的成果
【分類號】：F275;F832.51;F224
【參考文獻(xiàn)】
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