摘要
民营上市公司实际控制人移民身份会影响企业财务行为。采用2010—2019年民营上市公司数据,研究民营上市公司实际控制人移民对盈余管理的影响。研究发现,民营上市公司实际控制人移民身份显著提升了上市公司的盈余管理程度,且正向调增盈余。进一步研究不同移民目的地的影响,发现移民到与我国未签署引渡条约的国家对移民与盈余管理之间的关系具有促进作用。
The emigration status of the actual controller of the listed private companies will affect corporate financial behavior. By using the data of the listed private companies from 2010 to 2019, this study explores the impact of the emigration of listed private companies’ actual controllers on surplus management. It is found that the emigration status of the actual controllers of listed private companies has significantly improved the surplus management level of the listed companies and has positively adjusted the surplus. And it is found by further studying the impact of different emigration destinations that the emigration to the countries that have not signed extradition treaties with China can promote the relationship between emigration and surplus management. This study will provide some empirical evidence for investigating the impact of the actual controllers on corporate financial behavior from the new perspective of emigration status and will form a useful supplement to the relevant literature on the influencing factors of surplus management.
作者
李延太
梁佳鑫
董芙蓉
LI Yantai;LIANG Jiaxin;DONG Furong(School of Economics,Shandong University of Finance and Economics,Jinan 250014,China;School of Acounting,Shandong University of Finance and Economics,Jinan 250014,China;Shandong Institute of Scientific and Technical Information,Jinan 250101,China)
出处
《山东财经大学学报》
2023年第1期99-111,共13页
Journal of Shandong University of Finance and Economics
基金
教育部人文社会科学研究青年基金项目“债市违约潮与区域信用坍缩:形成机理、分化特征及修复路径研究”(21YJC790015)
山东省自然科学基金青年项目“股权激励模式选择动机及其经济后果研究:基于利益相关者利益博弈视角”(ZR2021QG042)。
关键词
民营企业家
移民
实际控制人
盈余管理
引渡条约
private entrepreneur
emigration
actual controller
surplus management
extradition treaty
