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dc.contributor.advisor曲晓辉
dc.contributor.author汪健
dc.date.accessioned2016-01-12T02:02:33Z
dc.date.available2016-01-12T02:02:33Z
dc.date.issued2014-09-19 16:27:57.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/94349
dc.description.abstract上市公司关联交易,尤其是大量非公允关联交易产生严重的经济后果,一方面控股股东通过关联交易掏空上市公司,损害了中小投资者利益;另一方面使上市公司业绩受到操控,降低了盈余质量。本文调查了我国上市公司2005-2012年关联交易总体特征,从公司内部治理特征和外部治理环境角度分析关联交易的影响因素,从应计质量、盈余平滑度和盈余持续性三个方面实证检验关联交易对盈余质量的影响。 本文发现,治理特征和治理环境对关联交易产生影响,良好的公司治理机制能够降低关联交易的概率和规模;发生关联交易上市公司存在正向盈余管理行为,不同类型关联交易对盈余管理的影响不均衡;存在关联交易的公司,盈余平滑度更高,盈余波动性与关...
dc.description.abstractRelated-party transactions (RPTs), especially numerous unfair transactions between listed company and controlling shareholder, cause serious economic consequences. First, controlling shareholders expropriate listed company by the means of RPTs, which hurt the interest of medium and small-sized investors. Second, the financial performance of listed company was manipulated and earnings quality was d...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=41159&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=44936
dc.subject关联交易
dc.subject治理特征
dc.subject盈余质量
dc.subjectRelated-party Transaction
dc.subjectGovernance Characteristics
dc.subjectEarnings Quality
dc.title关联交易、治理特征与盈余质量——来自中国上市公司的经验证据
dc.title.alternativeRelated-party Transactions, Characteristics of Corporate Governance and Earnings Quality: Evidence from Listed Companies in China
dc.typethesis
dc.date.replied2014-05-15
dc.description.note学位:管理学博士
dc.description.note院系专业:财务管理与会计研究院_会计学
dc.description.note学号:27820110153499


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