機(jī)構(gòu)投資者持股論文：機(jī)構(gòu)投資者持股與上市公司盈余質(zhì)量相關(guān)性研究-wenkub
2023-07-07 15:47:20 本頁(yè)面
【正文】 institution investors has special advantage, its market shareing is expanding and gradually bee an integral member of the capital market, and playing an important role on the capital market’s developing. The listed pany earnings quality is not only an important basis for decisionmaking stakeholders, but also the external investor benefit protection of important protection, is also the focus of government and social supervision. At present, however, there is a widespread surplus listed pany manipulated phenomenon, directly affect the earnings quality of listed pany, strengthen supervision and control surplus one of the effective measures to control behavior. Chinese investors as a listed pany of its shares held by shareholders of corporate governance especially supervision and management can play a role, institutional ownership whether it helps to improve the quality of surplus problems worth our indepth research. In this paper, on the basis of the domestic and foreign research on institutional shares and earnings quality between theory and empirical studi
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