| 关联交易、支持与盈余管理——来自配股上市公司的经验证据 |
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| 引用本文： | 高雷,宋顺林.关联交易、支持与盈余管理——来自配股上市公司的经验证据[J].财经科学,2010(2):99-106. |
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| 作者姓名： | 高雷 宋顺林 |
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| 作者单位： | 南京审计学院金融学院,南京,211815;中山大学管理学院,广州,510275 |
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| 基金项目： | 江苏省高校哲社研究重大项目(08SJB6300021);;教育部人文社科研究项目(08JC630047);;江苏省“青蓝工程”项目(苏教师〔2008〕30号)资助成果 |
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| 摘 要： | 本文以我国的373家配股上市公司为样本,检验了关联购销、支持与盈余管理的关系,发现控股股东在配股前利用关联购销支持公司,调高业绩,因而这种支持很可能属于盈余管理行为。另外还发现,关联购销与可操纵性应计利润、线下项目负相关,且关联购销与线下项目的负相关关系在有配股盈余管理动机的公司更显著。
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| 关 键 词： | 关联交易 支持 盈余管理 配股 |
Earnings Management, Support, and Connected Transaction: Empirical Evidence from Listed Companies with Rights Offering |
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| Gao Lei,Song Shunlin.Earnings Management, Support, and Connected Transaction: Empirical Evidence from Listed Companies with Rights Offering[J].Finance and Economics,2010(2):99-106. |
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| Authors: | Gao Lei Song Shunlin |
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| Institution: | Gao Lei1 Song Shunlin2 |
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| Abstract: | Based on the sample of 373 listed companies with rights offering,this paper empirically investigates the relationship among connected transaction,support and earnings management,and finds that holding shareholders support listed companies with higher performance before rights offering. And it reports that connected transaction of purchase and sale is negatively correlated with discretionary accruals as well as items below the line,and the negative correlation between connected transaction of purchase and sa... |
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| Keywords: | Connected Transaction Support Earnings Management Rights Offering |
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