盈余管理与上市公司经营业绩
首发时间:2016-04-06
摘要:从盈余管理活动操控的视角出发,探讨大股东控制背景如何影响上市公司的应计和真实盈余管理活动,进而考察大股东控制对应计和真实盈余管理活动与上市公司未来经营业绩之间关系的调节作用。研究结果表明,大股东控制的存在负向影响应计盈余管理行为,同时正向影响真实盈余管理行为;公司的应计和真实盈余管理活动对公司未来的经营业绩产生负向影响,应计盈余管理对公司经营业绩的影响是短期负向的,而真实盈余管理带来的是长期负向影响,而大股东控制的存在会削弱应计和真实盈余管理对公司未来经营业绩的负向影响。
关键词: 企业管理 大股东控制 应计盈余管理 真实盈余管理 调节作用
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Earnings Management and Listed Companies Operating Performance: A Study Based on The Moderating Effects of Shareholder Control
Abstract:By studying from the two different perspective of earnings management, this paper investigates how the shareholder control affect the listed companies accrual earnings management and real earnings management. Then move forward to explore the shareholder control's influence on the relationship between accrual and real earnings management and he listed companies operating performance. The result shows that shareholder control backed companies have negative relationship with their accrual earnings management while positive related to real earnings management. In addition, the result also indicates that engage in accrual earning management has a negative but short-term effect on companies subsequent performance while engage in real earnings management has a negative and long-term effect on the operating performance. Moreover, the exist of shareholder control background can weaken the negative relationship between accrual and real earnings management and the listed companies operating performance.
Keywords: Business Administration Shareholder control Accrual earnings management Real earnings management Moderating Effects
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No.4681995113917014****
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