| 家族企业的“掏空”行为与会计盈余质量 |
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| 引用本文： | 王俊秋,张奇峰.家族企业的“掏空”行为与会计盈余质量[J].上海立信会计学院学报,2008,22(1):58-64. |
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| 作者姓名： | 王俊秋 张奇峰 |
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| 作者单位： | 1. 华东理工大学商学院,上海,200237
2. 上海立信会计学院会计学系,上海,201620 |
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| 基金项目： | 上海市教委资助项目,上海市教育发展基金会与上海市教委曙光计划,上海市高校优秀青年教师后备人选科研项目 |
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| 摘 要： | 以2003-2004年家族控制的上市公司为研究样本,实证考察了控制性家族的"掏空"行为对会计盈余质量的影响。研究结果表明,控制性家族的"掏空"行为加剧了公司内部人与外部投资者之间的信息不对称,降低了会计盈余的可靠性和价值相关性。上市公司的盈余管理程度与"掏空"行为显著正相关,会计盈余的信息含量与"掏空"行为显著负相关。
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| 关 键 词： | 掏空 盈余管理 盈余信息含量 |
| 文章编号： | 1009-6701(2008)01-0058-07 |
| 修稿时间： | 2007年11月15 |
Tunneling and Earnings Quality: Evidence from Family Controlled Listed Companies |
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| WANG Jun-qiu,ZHANG Qi-feng.Tunneling and Earnings Quality: Evidence from Family Controlled Listed Companies[J].Journal of Shanghai Lixin University of Commerce,2008,22(1):58-64. |
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| Authors: | WANG Jun-qiu ZHANG Qi-feng |
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| Abstract: | Using family controlled listed companies in 2003—2004 as the research sample,this paper investigates the relationship between "tunneling"and the earnings quality.The results indicate that the controlling family's "tunneling" accelerates the information asymmetry between the insider and outside investors and further decreases the reliability and relevance of the earnings.Earnings management has positive correlative with the "tunneling",while earnings information content has negative correlative with he "tunneling". |
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| Keywords: | tunneling earnings management earnings information content |
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