双重股权结构对盈余管理的影响研究  

The Impact of Dual Ownership Structure on Earnings Management

作　　者：喻凯[1] 许蕊 

机构地区：[1]中南大学商学院

出　　处：《财会通讯（下）》2018年第7期87-89,111,共4页Communication of Finance and Accounting

摘　　要：本文以国内赴美上市公司为样本,通过构建多元线性回归模型,实证检验了双重股权结构和盈余管理相关:采用双重股权结构制度的公司,更有可能进行应计盈余管理和真实盈余管理;同时以股权结构为标的进行分组,发现采用双重股权结构的公司更可能从事归类变更盈余管理。The paper selects domestic companies listed in the United States as samples, uses multiple linear regression analysis and empirically investigates the relationship of dual class and earnings management: dual class firms are more likely to carry out accruals earnings management and real earnings management than single class firms. Grouping samples based on ownership structures found that dual class firms are more likely to engage in classification shifting earnings management.

关 键 词：双重股权结构 应计盈余管理 真实盈余管理 归类变更 

分 类 号：F275[经济管理—企业管理]