| 我国建筑行业上市公司股权结构与盈余管理的关系研究 |
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| 引用本文： | 谢亨颖,丘玲玲.我国建筑行业上市公司股权结构与盈余管理的关系研究[J].深圳职业技术学院学报,2021(1). |
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| 作者姓名： | 谢亨颖 丘玲玲 |
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| 作者单位： | 深圳市龙岗区投资控股集团有限公司;福建省长汀金龙稀土有限公司 |
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| 摘 要： | 盈余管理行为产生原因错综复杂,根据国内外学者研究分析,公司内部治理结构是其中重要因素之一,而股权结构作为公司治理结构的重要组成部分也会在很大程度上会影响盈余管理。文章从3个角度衡量股权结构:股权集中度、股权构成、股权流通性,并从这3个角度来研究股权结构对盈余管理的影响,首先,基于股权结构对盈余管理的影响进行机理分析,并结合现有理论分析成果提出研究假设,构建相关模型.其次,选择2008-2017年建筑行业上市公司数据作为观测值,回归分析得出以下结论:在我国建筑行业中,股权集中度与盈余管理之间成U型曲线关系;国有持股比例和盈余管理之间成正相关,而法人持股比例、高管持股比例与盈余管理之间成负向关系;股权流通性与盈余管理也成负向关系。最后针对研究结果和建筑行业特征提出减低股权集中度和大股东持股比例、增强股权流通性、提高高管持股比例以及政府和有关部门加强监督的建议.
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| 关 键 词： | 盈余管理 股权结构 建筑行业 |
The Relationship between Ownership Structure and Earnings Management of Listed Companies in China's Construction Industry |
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| XIE Hengying,QIU Lingling.The Relationship between Ownership Structure and Earnings Management of Listed Companies in China's Construction Industry[J].Journal of Shenzhen Polytechnic,2021(1). |
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| Authors: | XIE Hengying QIU Lingling |
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| Institution: | (Shenzhen Longgang Investment Holding Group Limited Company,Shenzhen,Guangdong 518000;Fujian Changting Golden Dragon Rare Earth Co,Ltd,Longyan,Fujian 366300,China) |
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| Abstract: | The causes of earnings management behavior are complex.According to the research and analysis from domestic and foreign scholars,the internal corporate governance structure is one of the important factors,and the equity structure as an important part of the corporate governance structure will also affect earnings management to a large extent.This paper will measure the equity structure from three perspectives;equity concentration,equity composition,and equity liquidity.It will study the impact of equity structure on earnings management from these three perspectives.Firstly,based on the mechanism analysis of the influence of the equity structure on earnings management,we combine the existing theoretical analysis results and put forward research hypotheses to construct related models.Secondly,we select the data of listed companies in the construction industry from 2008 to 2017 as the observation value.The regression analysis results include the following conclusions:in China’s construction industry,there is a U-shaped curve relationship between equity concentration and earnings management;there is a positive correlation between the proportion of state-owned shares and earnings management,while the proportion of legal person holdings,senior management holdings have a negative relationship with earnings management;and there is a negative relationship between equity liquidity and earnings management.Finally,according to the research results and the characteristics of the construction industry,we suggest reducing the concentration of equity and the proportion of major shareholders,enhancing the liquidity of equity,increasing the proportion of executives and strengthening supervision by the government and relevant departments. |
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| Keywords: | earnings management equity structure the construction industry |
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