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Security Institutional Fund Holding、Reform of Stock Structure and Accounting Earning Quality

Author: ZhouFengHua
Tutor: YueSong
School: Anhui University of
Course: Accounting
Keywords: Securities Investment Fund Earnings Management Value relevance Accounting earnings quality of the information Corporate Governance
CLC: F276.6;F224
Type: Master's thesis
Year: 2011
Downloads: 79
Quote: 0
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Abstract


In recent years , the rapid development of institutional investors , securities investment funds based plus on the 2005 implementation of split share structure reform , the securities investment fund holdings accounting earnings quality of the information has changed . Therefore, this paper shares changed research background , trying to further explore the relationship between China 's securities investment fund holdings and accounting earnings quality of the information from the point of view of corporate governance , and thus reflects the participation of institutional investors in corporate governance change before and after the share reform, as well as accounting earnings quality of the information on the institutions the impact of investors' holdings . The article is divided into logical framework of theoretical and empirical two parts , the first theory specification to discuss the relationship between the securities investment funds, accounting earnings quality of the information , and corporate governance ; followed by the use of empirical research methods , the one hand as a point in time before and after the share reform analysis of securities investment funds accounting earnings quality of the information both trends . On the other hand , the share reform was the introduction of the model , the observed share reform both . Through the research and analysis , we draw the following conclusions : (1) the share reform of securities investment funds and accounting earnings quality of the information both correlation does not significantly influence . (2) some extent , the institutional investors to participate actively in corporate governance , and the impact on the value of the correlation is significantly higher than the extent of earnings management . ( 3 ) institutional investors to participate in corporate governance , the ability to distinguish between accounting earnings quality of the information is not very weak , also shows that the quality of accounting earnings information to institutional investors . (4 ) in the financial sector , investors exist imitate each other 's behavior , this will take the same investment strategy and investment behavior showed a higher degree of consistency and convergence . Finally, adhere to the split share structure reform direction , guide and motivate institutional investors to actively participate in corporate governance , and actively improve the capital market , etc. Some policy recommendations .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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