摘要
选取中国制造业上市公司2005年—2008年的1862个非均衡样本为对象,对上市公司终极控制股东对企业盈余可靠性的影响进行实证研究。研究发现,上市公司的终极控制股东对企业盈余可靠性有重要影响。因此,要从终极控制股东角度来提高企业盈余可靠性。
This paper conducts an empirical study on ultimate controlling shareholders＇ impact on the reliability of earnings by using 1862 non-balanced samples of Chinese manufacturing companies from 2005 to 2008 as a subject. The study shows that uhimate controlling shareholders have an important impact on the reliability of earnings in listed companies. Therefore, something should be done to improve the reliability of corporate earnings from the perspective of ultimate controlling shareholders.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第1期57-65,共9页
Journal of Audit & Economics
关键词
终极控制股东
盈余可靠性
控制权
现金流权
ultimate controlling shareholders
reliability of earnings
control right
cash flow right
