物流业上市公司股权质押对真实盈余管理的影响研究

Research on the Impact of Equity Pledge on Real Earnings Management of Listed Logistics Companies

运用OLS回归模型对2016~2020年我国物流企业上市公司进行研究,实证检验了控股股东股权质押对真实盈余管理的影响。结果表明:控股股东股权质押比例越高的公司,其真实盈余管理程度与之成正比,而股权质押期限越长的企业,其真实盈余管理程度会越少。

OLS regression model was used to study listed logistics companies in China from 2016 to 2020,and empirically test the impact of equity pledge by controlling shareholders on real earnings management.The results mean the higher the rate of equity pledge of controlling shareholders,the higher the rank of real earnings management,and the longer the justice pledge period,the lesser the rank of real earnings management.