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oaioai:dspace.xmu.edu.cn:2288/994

股权结构与盈余管理关系的实证研究

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Publication date
1 October 2004
Publisher
商业研究编辑部　

Abstract

以上海证券交易所421 个上市公司3 年间的1 262个观察值为样本, 对股权结构与盈余管理之间的关系进行实证研究表明, 第一大股东持股比例与盈余管理大小成U型关系, 管理层持股比例与盈余管理大小负相关, 国家股比例、法人股比例和流通股比例与盈余管理大小关系不显著

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Xiamen University Institutional Repository

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Last time updated on 16/06/2016

This paper was published in Xiamen University Institutional Repository.

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