盈余质量与股权结构关系的分析

文章采用决策有用性的观点,定义了盈余质量,认为盈余质量研究的核心问题是决定盈余质量属性背后的因素,从会计报告的供给和需求可以解释现实中盈余质量的多样性.股权结构是公司治理的基础之一.文章从会计选择与股权结构的关系入手,探讨了盈余质量是如何被决定的.本文的理论分析表明,股权结构通过两种竞争性的效应,侵占效应和协同效应影响高质量会计报告的供给和需求.最后,分析了现有研究存在的问题,提出了未来研究的方向.

Analysis of the Relation of Earnings Quality and Ownership Structure

Earnings quality is defined as a function of the earnings' decision usefulness,and earnings quality study is the underlying determinant of the earnings quality attributes and analysis existing various of earnings quality levels in the reality from the supply and demand for the accounting report.Ownership is basic of corporate governance.This paper examines how to determinate earning quality from the relation of accounting choice and ownership structure.The theoretical analysis shows the effect of ownership ...