控股股東與盈余質(zhì)量關(guān)系的實證研究.pdf

1、蘇州大學碩士學位論文控股股東與盈余質(zhì)量關(guān)系的實證研究姓名：陳桂云申請學位級別：碩士專業(yè)：會計學指導教師：俞雪華20080301An—E——m—pirical—StudyoftheRelationshipbetweenControllingSha—r—eholderandAccountingEarningsQualityAbstractAnEmpiricalStudyoftheRelationshipbetweenControllingS

2、hareholderandAccountingEarningsQualityAbstractAtpresent，accountingtheorycircleandpracticecirclepayattentiontoearningsqualitytogetherAlong、而meconomictransformationofChinaaccountingearningsbecomeincreasinglyindicatorswhich

3、alewidelyusedRecently，aseriesoffinancialcheatCaLsesmakestheproblemofaccountingearningsqualitybeincreasinglyprominentAfteranalyzhlgthemajorfactorsaffectingaccountingearnings，wefindthatthecontrollingshareholderplaysallimpo

4、rtantroleintheearningsmanagementTherefore，itisimportanttodefineearningsquality’SmeaningcorrectlymeasureeamingsqualityappropriatelyandanalyzetherelationshipbetweencontrollingshareholderandearningsqualityUnderthisbackgroun

5、d，thispapercarriesonthesummaryofthedomesticandinternationalresearchliteratureThispaperanalyzesthecharacteristicsofearningsqualityandmethodsofmeasuringearningsqualityfromtheperspectiveofdecisionmakingTherefore，thispaperan

6、alyzeshowthecontrollingshareholderimpactseamingsqualityThen，thisPaperregardsthelistedcompaniesofstockmarketsofShanghaiamong20062007yearassamplesandcarriesonempiricalstudyoftherelationshipbetweencontrollingshareholderande

7、arningsqualityThecharacteristicsofcontrollingshareholderincludeshareholdingpercentage，shareholdingpercentageofothershareholders，controllingshareholder’seatsintheboardofdirectorsandaschairmanoflistedcompanyetcFinallythisp

8、aperproposessomesuggestionsthatarebenefittoenhancinglistedcompanies’earningsqualityandtheimprovementofcorporategovernanceandcapitalmarketKeywords：ControllingShareholder，EarningsQuality，EmpiricalStudyWrittenbyChenguiyunSu