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上市公司的一些财务行为可能使企业的真实情况不能真实反映,从而使得社会资源不能有效配置,因此约束盈余管理就成了当今市场中的一个重要问题。本文目的是通过进一步研究来验证盈余管理与机构投资者持股比例之间的关系。
Some financial behaviors of listed companies may make the real situation of the enterprise can not be truly reflected, so that social resources can not be effectively configured, so restraining earnings management has become an important issue in the market today. The purpose of this paper is to further examine the relationship between earnings management and institutional investor ownership.