盈余持续性与公司治理实证研究——来自沪深上市公司的经验证据  

Empirical study of earnings persistence and corporate governance:listed companies from Shanghai and Shenzhen Stock market

作　　者：孙世攀[1] 徐霞[2] 汪冬梅[1] 

机构地区：[1]山东经济学院会计学院,山东济南250014 [2]山东经济学院信息管理学院,山东济南250014

出　　处：《科技与管理》2011年第1期40-45,共6页Science-Technology and Management

基　　金：山东省科技发展计划项目(2008GG30007030)

摘　　要：目前,大量研究探讨了盈余持续性与公司价值显著关联性,而对盈余持续性与公司治理的关系研究不够深入,为寻找经验证据和丰富这方面的研究,本文以沪深A股上市公司2009年数据为基础,以实证方法考察了公司治理对企业盈余持续性的影响,通过对这些最新数据进行研究后结论为:股权结构特征对会计盈余持续性有显著影响,尤其是股权集中程度对会计盈余持续性有积极的影响作用,公司规模也是影响会计盈余持续性的重要因素。Currently,a large number of studies have investigated the significant correlation between earnings persistence and the company value, but the relationship not been researched deeply enough. For new empirical between earnings persistence and corporate governance has evidence and more extensive research in this area,In this paper, we have researched the Corporate Governance＇s impact of accounting earnings persistence with Shanghai and Shenzhen A-share listed company data in 2009. Through the study of these latest data we found that equity structure has significant impact on the earnings persistence, especially, the degree of ownership concentration has a positive influence on it. In addition, that company size also affects the earnings persistence is an important factor.

关 键 词：会计盈余 盈余持续性 公司治理 

分 类 号：F270.7[经济管理—企业管理]