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An Empirical Study of the Relationship between Controlling Shareholder and Accounting Earnings Quality

Author: GuoDongXue
Tutor: ZhangLi
School: Dalian Jiaotong University
Course: Business management
Keywords: Controlling Shareholders Earnings Quality Empirical Study
CLC: F276.6
Type: Master's thesis
Year: 2010
Downloads: 82
Quote: 0
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Abstract


The healthy development of capital markets depends on the true and fair accounting information provided by listed companies, and accounting earnings is one of the important accounting information of listed companies to disclose. So it is particularly important to the sound development of China’s capital market by concerning about earnings quality of listed companies. Particularly, a series of financial cheat cases makes the problem of accounting earnings quality become increasingly prominent. There has a close relationship between controlling shareholders and earnings quality of listed companies in our country. Therefore, it has great significance to improve earnings quality by studying the relationship between the controlling shareholder and the earnings quality. Analyzing the reasons and putting forward the views of the corresponding.Analyzing the specific factors which the controlling shareholders affect earnings quality, with the actual situation of China’s listed manufacturing companies in the paper. In the aspect of identity and degree of control of the controlling shareholders, we select the random sample of 100 listed companies in the manufacturing sector and select related financial statement data from 2007 to 2009.In the aspect of the change of the controlling shareholders, we select 30 listed companies which changed its controlling shareholder in 2005 as samples and select related financial statement data from 2004 to 2009.We use specification and empirical research methods to analyze. We find when it is the state-owned shareholders and it is local control, the earnings quality is lower. We find the lower the shareholding percentage, the stronger the ability of control of board, the higher the earnings quality and when the controlling shareholder act as the main job, the earnings quality is lower. We find the earnings quality improve after the change in the controlling shareholders and have some continuity, but there is no long-term effect. Finally, based on the conclusions from the study we get some advice in improving earnings quality of listed companies and improve the internal corporate governance from both aspect of controlling shareholder and others.

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Company
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