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This paper is that to study about the relation between earning management and large shareholder,illustrates the role of institutional investors in corporate governance from the perspective of the how to effect between large shareholding control and the earnings management of listed companies when institutional shareholding.In Shanghai,Shenzhen A shares listed companies in 2007 to meet the research requirement of corporation governance and financial data for the study of data,through the establishment of research hypotheses and research model,through empirical test.The study finds that with the shareholding ratio to a level of 6% as the boundary.when the shareholder ratio of institutional investors is high,institutional investors can inhibit the large shareholder control on manipulation of earnings management,When the proportion of institutional investors holds low,it could increase manipulation of the large shareholding control to earnings management.
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Basic Information:
China Classification Code:F224;F276.6
Citation Information:
[1]GAO Qun1,HUANG Qian2,REN Zhi-gang1(1.School of Economics & Finance,Xi'an Jiaotong University,Xian,710061,China, 2.Sports Training Department,Xian Physical Education University,Xian 710068,China).The Study about the Relation Between Earning Management and Large Shareholder Control and Effects the Relation when Institutional Investors Shareholding in China Listed Companies[J].Journal of Statistics and Information,2012,27(03):43-49.
2012-03-10
2012-03-10