控制权转移、盈余管理与业绩变化——基于股东特质的视角  

Controlling Right Transfer,Earnings Management and Performance Change——Based on the Perspective of Stockholders' Trait

作　　者：刘博[1] 干胜道[2] 王宏昌[1] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]四川大学商学院,四川成都610064

出　　处：《山西财经大学学报》2013年第7期102-113,共12页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(70672013);教育部新世纪优秀人才支持计划(NCET-08-0384);安徽省教育厅高校省级自然科学研究项目(KJ2012Z005)

摘　　要：以2002~2009年我国A股发生控制权转移的上市公司为样本,从股东特质的视角,考察了控制权转移、盈余管理与业绩变化的关系。研究结果表明,在控制权发生转移的当年和第二年,当控制权从国有企业转为民营企业或者从民营企业转为民营企业时,盈余管理与业绩变化呈现出负的相关关系;在控制权发生转移的第三年,盈余管理与业绩变化之间呈现出较强的正相关关系;当控制权转移发生在国有企业之间时,盈余管理与业绩之间没有呈现出显著的关系。Using China＇s A-share listed companies over the period of 2002-2009 as samples, this paper examines the relationship between transfer of control right, earnings management and performance change from the perspective of shareholders traits. The research results show that in the current year and the second year after transfer of control right, when control right transfers from state-owned enterprises to private enterprises, and private to private enterprises, a negative relationship between earnings management and performance changes is shown. In the third year, there is a strong positive correlation between earnings management and performance changes. When control right is transferred between state-owned enterprises, there is no significant relationship between earnings management and performance.

关 键 词：股东特质 控制权转移 盈余管理 业绩变化 

分 类 号：F23[经济管理—会计学]