| 管理股权、会计选择与盈余质量 |
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| 引用本文： | 毛洪安. 管理股权、会计选择与盈余质量[J]. 财会通讯, 2008, 0(1): 3-6 |
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| 作者姓名： | 毛洪安 |
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| 作者单位： | 中南财经政法大学会计学院,湖北武汉430074 |
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| 摘 要： | 本文根据异常应计项目框架和修正的Jones模型，以1995—2004年上市公司数据为样本，对上市公司管理股权通过会计选择影响企业的盈余质量进行了分析。实证研究发现，管理股权比例与盈余质量之间呈U型分布，相对集中的管理股权有利于提高盈余质量。
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| 关 键 词： | 管理股权 会计选择 盈余质量 |
Managerial Ownership,Accounting Choices and Earnings Qualit |
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| Mao Hong'an. Managerial Ownership,Accounting Choices and Earnings Qualit[J]. Communication of Finance and Accounting, 2008, 0(1): 3-6 |
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| Authors: | Mao Hong'an |
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| Affiliation: | Mao Hong'an (Accounting School,South-central University of Economics , Law,Wuhan,Hubei 430074) |
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| Abstract: | By using the abnormal accrual model and adjusted Jones model, and based on the data of listed companies between 1995 and 2004 as sample, we analyzes the phenomenon that managerial ownership influences earnings quality by firm's accounting choices. The empirical research shows that the distribution between of managerial ownership and earnings quality is a U-shaped curve, and concentrated managerial ownership is helpful to enhance the earnings quality. |
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| Keywords: | Managerial ownership Accounting choices Earnings quality |
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