解析股权集中、股权制衡与会计稳健性

Analysis on Concentration of Ownership,Equity Restriction and Accounting Conservatism

基于我国A股上市公司2009～2011年的数据资料，分别分析探究了上市公司股权集中度、股权制衡度对会计稳健性的影响。其中，会计稳健性是会计盈余信息质量的一个特征。通过研究发现。上市公司股权集中度较高越不利于会计盈余信息质量的提高，而股权制衡度较高越有利于会计盈余薪资质量稳健性的较高。

Based on China＇ s A -share listed company data from 2009 to 2011, the paper analyzes and explores the concentration of shares of listed companies and the impact of equity restriction on accounting conservatism. The accounting conservatism is a character- istic quality of accounting earnings information. The research shows that high level of ownership concentration of listed companies are not helpful for the improvement of the quality of accounting earnings information, while the high degree of equity restriction is beneficial for high stability of payroll accounting earnings quality.