| 盈余质量对控股股东掏空的影响 |
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| 引用本文： | 卢闯,李小燕,孙健.盈余质量对控股股东掏空的影响[J].中国软科学,2010(2). |
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| 作者姓名： | 卢闯 李小燕 孙健 |
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| 作者单位： | 1. 中央财经大学,会计学院,北京,100081
2. 北京化工大学,经济管理学院,北京,100029 |
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| 基金项目： | 国家自然科学基金资助项目，中央财经大学211工程三期资金资助 |
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| 摘 要： | 传统的研究认为,会计信息的质量高低是公司治理的结果,然而本文发现,会计信息质量还可以预示公司治理的效果.具体而言,本文以应计质量为盈余质量的度量,考察了在不同控制权水平下,盈余质量对掏空行为的预示作用.研究发现,当期的盈余质量能够有效预示当年、1年后和2年后的掏空行为,而控股股东的控制权水平对盈余质量的预示作用有显著影响.
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| 关 键 词： | 盈余质量 掏空 信号传递 |
The Impact of Earnings Quality on the Tunneling Activity of Controlling Shareholder |
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| LU Chuang,LI Xiao-yan,SUN Jian.The Impact of Earnings Quality on the Tunneling Activity of Controlling Shareholder[J].China Soft Science,2010(2). |
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| Authors: | LU Chuang LI Xiao-yan SUN Jian |
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| Institution: | LU Chuang1,LI Xiao-yan2,SUN Jian1(1.School of Accountancy,Central University of Finance , Economics,Beijing 100081,China,2.School of Economics , Management,Beijing University of Chemical Technology,Beijing 100029,China) |
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| Abstract: | It is well known that the quality of accounting information is the result of corporate governance.But this paper finds that the quality of accounting information can also indicate the efficiency of corporate governance.Under different level of the controlling right,this paper analyses how the earnings quality,which is measured by accrual quality,indicate the controlling shareholders' tunneling activities in the future years empirically.It reveals that earnings quality of current year can indicate the degree... |
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| Keywords: | earnings quality tunneling signaling |
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