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终极控制股东对企业盈余及时性影响的实证研究——基于2005~2008年中国制造业上市公司的数据

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摘要 本文选取中国制造业上市公司2005-2008年的1862个非均衡样本为对象对上市公司终极控制股东对企业盈余及时性的影响进行了实证研究。研究发现,上市公司的终极控制股东对企业盈余及时性有重要影响。因此,要从终极控制股东角度来提高企业盈余及时性。
作者 邵春燕
机构地区 山东经济学院
出处 《工业技术经济》 CSSCI 2010年第6期147-152,共6页 Journal of Industrial Technological Economics
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