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上市公司大股东盈余管理行为研究 被引量:1

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摘要 随着我国股权分置改革的完成,上市公司中具有绝对控股比例的大股东虽然有所减少,但具有相对控制权的控股股东反而增多。本文以2009年沪深证券交易所1522家上市公司为研究对象,研究了盈余管理的分布特征。结果发现:大股东的上市公司较股权分散下的上市公司盈余管理程度更为显著。
作者 牛成喆 马方
出处 《财会通讯(下)》 2011年第4期52-54,共3页 Communication of Finance and Accounting
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