摘要
从公司治理的角度分析我国上市公司的会计稳健性,利用2003-2006年度A股上市公司的数据研究控股股东与管理层持股对会计稳健性的影响。研究发现控股股东持股比例以及国有股比例与会计稳健性显著负相关,管理层持股与会计稳健性负相关但不显著。
In this paper we examine the effect of managerial ownership and controlling shareholder on financial reporting conservatism.Using a sample of Chinese listed firms during the period from 2003 to 2006,this paper found that the negative association between controlling shareholder equity ratio and asymmetric timeliness of earnings is robust,but the negative association between the managerial ownership and financial reporting conservatism is not significant.
出处
《中南财经政法大学研究生学报》
2010年第5期92-97,共6页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
控股股东
国有股
管理层持股
会计稳健性
Controlling Shareholder
Managerial Ownership
State-owned Shares
Accounting Conservatism
