| 机构投资者对盈余管理的影响研究 |
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| 引用本文： | 裘丽娅,谢明夏.机构投资者对盈余管理的影响研究[J].石家庄经济学院学报,2014(1):88-93. |
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| 作者姓名： | 裘丽娅 谢明夏 |
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| 作者单位： | 安徽财经大学会计学院,安徽蚌埠233041 |
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| 基金项目： | 安徽省教育厅省级质量工程教学研究项目“基于职业判断能力的会计实验教学研究”（2012jyxm242）。 |
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| 摘 要： | 机构投资者作为证券市场的主要力量,其参与上市公司治理并对上市公司盈余管理的影响作用引起了理论界和实务界的关注。选取了我国沪深两市A股市场上市公司2008年—2011年的数据作为研究对象,实证考察了机构投资者整体及不同类型机构投资者对上市公司盈余管理的影响。研究结果发现我国机构投资者整体在一定程度上约束了不同方向的盈余管理行为,在众多类型的机构投资者中,证券投资基金对盈余管理的影响作用对于其它类型的机构投资者相对显著。
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| 关 键 词： | 机构投资者 盈余管理 公司治理 |
A Study on the Effect of Institutional Investors on Earnings Management |
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| QIU Li-ya,XIE Ming-xia.A Study on the Effect of Institutional Investors on Earnings Management[J].Journal of Shijiazhuang University of Economics,2014(1):88-93. |
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| Authors: | QIU Li-ya XIE Ming-xia |
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| Institution: | (Anhui University of Finance ＆ Economics, Bengbu, Anhui 233041 ) |
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| Abstract: | As a major force in the securities market , institutional investors ’ participation in the governance of listed companies and their influence on earnings management cause a theoretical and practical attention .This paper re-searches the effect of different types of institutional investors on earnings management in listed companies by empiri -cal regression with the sample of listed companies in the 2008 to 2011 from Shanghai and Shenzhen A-share mar-ket.The results show that overall institutional investors constrain the behavior of earnings management in different directions to some extent .Compared with other types of institutional investors , securities investment fund ’ s influ-ence on earnings management is relatively significant . |
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| Keywords: | institutional investors earnings management corporate governance |
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