| 股权结构 会计稳健性与过度投资 |
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| 引用本文： | 伍青萍,郭桂花. 股权结构 会计稳健性与过度投资[J]. 山东纺织经济, 2013, 0(3): 37-42 |
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| 作者姓名： | 伍青萍 郭桂花 |
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| 作者单位： | 石河子大学经济与管理学院 新疆石河子 832003 |
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| 摘 要： | 对于任何产权性质的企业而言,稳健性的会计政策有利于抑制企业的过度投资。以中国上市公司2003—2010年的数据为样本,基于中国特殊的国有控股环境下,会计稳健性对公司过度投资具有显著的抑制作用,但是随着第一大股东持股比例的增加,会计稳健性的这种治理作用逐渐减弱。
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| 关 键 词： | 股权结构 会计稳健性 过度投资 |
Ownership Structure, Accounting Conservatism and Over-investment |
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| Wu Qingping , Guo Guihua. Ownership Structure, Accounting Conservatism and Over-investment[J]. Economy of Shangdong Textile, 2013, 0(3): 37-42 |
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| Authors: | Wu Qingping Guo Guihua |
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| Affiliation: | (School of Economics and Management, Shihezi University, Shihezi 832003, China) |
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| Abstract: | For the enterprises of any propel＇ty character, conservative accounting policy is conducive to curb over-investment. With the data of China＇s listed companies from 2003 to 2010 as its samples and based on unique state-controlled environment in China, this paper concludes that the accounting conser-vatism can significantly restrain over-investment, however, with the increasing of the shareholding ratio by the first majority shareholder, the role of accounting conservatism will diminish in curbing the over-invest-ment. |
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| Keywords: | ownership structure accounting conservatism over-investment |
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