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随着经济的发展,市场竞争的愈加激烈,上市企业逐渐认识到会计盈余质量与资本结构之间存在某种联系,并尝试通过调整会计盈余质量,实现控制企业实际资本结构与最优资本结构偏离的程度,本文选取我国2003至2015年沪深A股上市公司为样本,通过提出假设、研究设计、实证分析,对会计盈余质量与资本结构动态调整之间的关系展开研究,为上市企业资本结构动态调整提供依据。
With the development of economy and market competition, the listed companies gradually realize that there is some connection between the quality of accounting earnings and the capital structure and try to control the real capital structure and the optimal capital structure deviation by controlling the quality of accounting earnings This paper selects the Shanghai and Shenzhen A-share listed companies from 2003 to 2015 as a sample, studies the relationship between the accounting earnings quality and the dynamic adjustment of capital structure by proposing hypothesis, research design and empirical analysis, Dynamic adjustment provided basis.