论文部分内容阅读
上市公司提供的财务信息直接影响信息使用者对公司的评价和决策,而盈余信息是财务信息的重要组成部分,在保证资本市场健康发展和上市公司正常运营方面具有非常重要的作用但盈余信息质量却不是投资者所能控制的,因此,不同的股权结构安排必然影响股东对管理者实施控制和监管的能力及动机,进而影响管理者的决策行为,最终影响企业的业绩,因此.研究股权结构与盈余质量的关系是重要的。
Financial information provided by listed companies directly affects information users’ evaluation and decision-making to the company. Earnings information is an important part of financial information and plays a very important role in ensuring the healthy development of capital markets and the normal operation of listed companies. However, the quality of earnings information But it is not controlled by investors. Therefore, different ownership structure arrangements will inevitably affect the shareholders’ ability and motivation to exercise control and supervision over managers, thus affecting the decision-making behavior of managers and ultimately affecting the performance of enterprises. Therefore, The relationship with the quality of earnings is important.