企业股东网络对盈余管理行为影响的研究  

The Influence of Shareholder Network and Earnings Management

作　　者：孙宸 庄新田[1] SUN Chen;ZHUANG Xintian(Northeastern University,Shenyang,China)

机构地区：[1]东北大学工商管理学院

出　　处：《管理学报》2023年第3期358-366,共9页Chinese Journal of Management

基　　金：国家自然科学基金资助项目(71671030)。

摘　　要：基于社会网络理论,以2013~2019年我国沪深A股上市公司为研究对象,分析了股东网络对企业盈余管理行为的影响。研究结果发现,股东网络能带来信息优势,可以抑制企业盈余管理行为;但是相对于其他企业,国有企业由于具有资源优势以及双重任务特性,导致股东网络在其中的作用减弱;进一步研究发现,高科技信息产业中企业的信息优势更强,股东网络的作用更加显著。Based on the social network theory,this study takes A-share listed companies in Shanghai and Shenzhen from 2013 to 2019 as samples,using the social network analysis method to study the impact of the shareholder relationship network on the earnings quality of enterprises.The results show that the shareholder relationship network has a weak relationship and can bring information advantages.However,compared with other enterprises,state-owned enterprises have dual tasks and resource advantages,which lead to the weakening of the role of shareholder network in state-owned enterprises.Further research shows that the information advantage of enterprises in high-tech information industry is stronger,and the role of shareholder network is more significant.

关 键 词：股东网络 盈余管理 公司治理 产权性质 

分 类 号：C93[经济管理—管理学]