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由于我国机构投资者起步较晚,因而其发展程度较西方发达国家而言有一定差距,但随着机构投资者在我国资本市场中崭露头角,他们对上市公司成长的影响力以及对资本市场发展的作用力都不容小觑,越来越多的学者开始对其进行相应研究。其中,机构投资者与盈余质量的关系研究成为了一大热点。本文通过规范性研究,对机构投资者与盈余质量的相关文献进行梳理,展现出两者相关关系理论研究的现状。
Due to the late start of institutional investors in China, the degree of their development has a certain gap compared with developed countries in the West. However, as institutional investors have emerged in the capital markets of our country, their influence on the growth of listed companies and the development of capital markets Force should not be underestimated, more and more scholars began to conduct their research accordingly. Among them, the relationship between institutional investors and earnings quality research has become a major hot spot. This article, through normative research, sorts out relevant literature on institutional investors and earnings quality, and shows the current status of the theoretical research on the correlation between the two.