民营企业家移民会影响盈余质量吗?——来自民营上市公司的经验证据  

Does Private Entrepreneurs' Immigration Influence Earning Quality?——Evidence from Private Listed Companies

作　　者：宋理升[1,2] 任义忠[3] 

机构地区：[1]山东大学应用经济学博士后流动站,山东济南250100 [2]山东财经大学会计学院,山东济南250014 [3]山东大学管理学院,山东济南250100

出　　处：《商业经济与管理》2015年第12期69-80,共12页Journal of Business Economics

基　　金：中国博士后科学基金面上项目"民营企业终极控制股东的政治关联;利益侵占与企业价值"(2012M511528)

摘　　要：民营企业家移民目前已成为广泛关注的话题。文章以2008-2010年沪深证券交易所的民营上市公司为样本,实证研究了实际控制人移民对盈余质量的影响。研究发现,民营上市公司实际控制人移民会显著降低盈余质量,而政治关联会强化这种影响。Private entrepreneurs＇ immigration becomes a topic of widespread concern. This paper selects private listed companies of Shanghai Stock Exchange and Shenzhen Stock Exchange from 2008 to 2010 as the samples and studies the influence of ultimate controlling shareholder＇ immigration on earning quality. The result shows that ultimate controlling shareholder＇ immigration of private listed companies has significantly negative influence on earning quality, and political connection can reinforce this influence.

关 键 词：民营企业家 移民 政治关联 盈余质量 

分 类 号：F234.4[经济管理—会计学]