【摘要】：會(huì)計(jì)盈余信息為企業(yè)會(huì)計(jì)信息的重要組成部分,是企業(yè)各方利益相關(guān)者進(jìn)行決策的重要依據(jù),然而近年來企業(yè)的盈余管理行為時(shí)有發(fā)生,這不免影響企業(yè)會(huì)計(jì)盈余信息的真實(shí)可靠水平,因而企業(yè)的盈余質(zhì)量問題日趨受到關(guān)注。而盈余質(zhì)量的一大影響因素便是公司治理,而我國目前的資本市場(chǎng)處于一個(gè)并非有效的狀態(tài),外部治理無法有效地發(fā)揮其作用,所以股東會(huì)傾向通過內(nèi)部治理作用于盈余信息,進(jìn)而股權(quán)結(jié)構(gòu)對(duì)盈余質(zhì)量產(chǎn)生影響,所以本文以此為研究主題,加之目前研究大多停留在上市A股市場(chǎng),專門對(duì)創(chuàng)業(yè)板板塊進(jìn)行研究的較為有限,故本文選擇我國的創(chuàng)業(yè)板上市公司為研究對(duì)象。首先,文章指出研究主題的背景與意義,明確本文的研究?jī)?nèi)容與研究框架,指出本文的創(chuàng)新點(diǎn)所在;其次,本文重點(diǎn)分類歸納整理了現(xiàn)有有關(guān)股權(quán)結(jié)構(gòu)與盈余質(zhì)量的相關(guān)研究,總結(jié)目前研究中存在的不足,指明本文的研究方向;再次,本文對(duì)股權(quán)結(jié)構(gòu)的定義、盈余管理的定義、盈余管理的分類、盈余管理的動(dòng)因、盈余質(zhì)量的定義、盈余質(zhì)量與盈余管理間的關(guān)系等相關(guān)理論進(jìn)行了闡述和歸納;進(jìn)而,本文將創(chuàng)業(yè)板上市公司的股權(quán)結(jié)構(gòu)分為股權(quán)集中度、股權(quán)制衡度、股權(quán)性質(zhì)(包括機(jī)構(gòu)投資者持股、管理層持股)及股權(quán)流通性這四個(gè)維度,分別考察分析其對(duì)盈余質(zhì)量的影響關(guān)系,提出相關(guān)假設(shè);在此基礎(chǔ)上,本文以2011至2015年我國創(chuàng)業(yè)板上市公司經(jīng)過篩選后的數(shù)據(jù)為樣本,實(shí)證分析了創(chuàng)業(yè)板上市公司股權(quán)結(jié)構(gòu)對(duì)盈余質(zhì)量的影響關(guān)系,研究發(fā)現(xiàn):(1)股權(quán)集中度與應(yīng)計(jì)活動(dòng)和真實(shí)活動(dòng)盈余質(zhì)量均呈顯著正U型關(guān)系,(2)股權(quán)制衡度對(duì)應(yīng)計(jì)活動(dòng)和真實(shí)活動(dòng)盈余質(zhì)量并無顯著影響,(3)機(jī)構(gòu)投資者持股比例與真實(shí)活動(dòng)盈余質(zhì)量顯著負(fù)相關(guān),但對(duì)應(yīng)計(jì)活動(dòng)盈余質(zhì)量并無顯著影響,(4)管理層持股比例與應(yīng)計(jì)活動(dòng)盈余質(zhì)量顯著負(fù)相關(guān),但與真實(shí)活動(dòng)盈余質(zhì)量并無顯著影響關(guān)系,(5)股權(quán)流通性與應(yīng)計(jì)活動(dòng)盈余質(zhì)量顯著正相關(guān),但對(duì)真實(shí)活動(dòng)盈余質(zhì)量并無顯著影響;最后,針對(duì)本文的研究結(jié)論,為如何提高我國創(chuàng)業(yè)板上市公司盈余質(zhì)量提出相關(guān)合理化建議。
[Abstract]:Accounting earnings information is an important part of enterprise accounting information, which is an important basis for all stakeholders to make decisions. However, in recent years, earnings management behavior of enterprises has occurred from time to time. This inevitably affects the true and reliable level of accounting earnings information, so the problem of earnings quality is paid more and more attention. Corporate governance is one of the major influencing factors of earnings quality. However, the current capital market in China is in a state that is not effective, and external governance cannot play its role effectively, so shareholders tend to play a role in earnings information through internal governance. Then the ownership structure has an impact on earnings quality, so this paper takes this as the research topic, in addition, most of the current research stay in the listed A-share market, the research on the gem plate is relatively limited. Therefore, this paper chooses the gem listed companies as the research object. First of all, the paper points out the background and significance of the research topic, clarifies the research content and research framework of this paper, points out the innovation of this paper; secondly, this paper summarizes and summarizes the existing relevant research on equity structure and earnings quality. In this paper, the definition of ownership structure, the classification of earnings management, the motivation of earnings management, the definition of earnings quality, and the definition of earnings quality are summarized. The relationship between earnings quality and earnings management and other related theories are expounded and summarized. Furthermore, the equity structure of gem listed companies is divided into ownership concentration, equity checks and balances, equity nature (including institutional investors holding shares). Based on the four dimensions of managerial ownership) and equity liquidity, the relationship between them and earnings quality is analyzed, and the relevant assumptions are put forward. On this basis, this paper takes the selected data of Chinese gem listed companies from 2011 to 2015 as a sample. This paper empirically analyzes the influence of equity structure on earnings quality of gem listed companies. The results show that: (1) there is a significant positive U-type relationship between equity concentration and accrual activity and real activity earnings quality; (2) equity balance degree has no significant effect on accounting activity and real activity earnings quality; (3) institutional investor's shareholding ratio is similar to that of institutional investor. The quality of real activity earnings is negatively correlated, However, there is no significant effect on the quality of accrual earnings. (4) the proportion of managerial shareholding is negatively correlated with the quality of accrual earnings. However, there is no significant influence on the quality of real earnings. (5) there is a significant positive correlation between equity liquidity and the quality of accrual earnings, but no significant effect on the quality of real earnings. In order to improve the gem earnings quality of listed companies to put forward some reasonable suggestions.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F275

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本文編號(hào)：2187974