| 濒死体验、盈余管理、政治联系与朽而不倒——基于ST、*ST、SL类民营上市公司的经验证据; Near-death Experience,Earnings Management,Political Connections and Rottenly Exsiting——Empirical Evidence from ST,*ST and SL Private Listed Companies | |
| 杜兴强 ; 杜颖洁 | |
| 2010 | |
| 关键词 | 盈余管理 政治联系 政治联系强度 earnings management political connections strength of political connections |
| 英文摘要 | 本文立足于中国资本市场独特的ST、*ST、Sl制度背景,手工搜集了2004~2008年期间处于“濒死体验“过程的民营上市公司的各种交易状态及其变化的数据,同时搜集了公司高管政治联系的数据,实证研究了盈余管理、政治联系与ST、*ST、Sl类民营上市公司交易状态改善之间的经验关系。实证研究结果表明,交易状态的改善与盈余管理显著正相关。分组结果表明,仅在政治联系组和高政治联系强度组,交易状态的改善与盈余管理显著正相关。本文研究揭示,政治联系因素的确对盈余管理行为起到了“推波助澜“的作用,造就了部分ST、*ST、Sl类民营上市公司“朽而不倒“的神话。; In view of the special instituation background of ST,*ST and SL system,the paper manually collects data of different trading status,the transform of trading status,and political connections of top managers of private listed companies during the process of near-death experience from 2004 to 2008.Based on which,the paper studies the empirical relationship of earnings management,political connections and the improvement of trading status.The results show that earnings management is significantly positively relevant to the improvement of trading status.Subgroup test results disclose that there is a significantly positive relation between the improvement of trading status and earnings managemnet only under political connections group and high political connections group.It implies that political connections do make an enhanced effect on earnings management and create the myths of rottenly existing of ST,*ST and SL private listed companies.; 教育部人文社会科学重点研究基地2009年重大项目——“制度环境、会计准则变迁与会计信息的决策有用性和契约有用性研究”;项目编号:2009JJD790040 |
| 语种 | zh_CN |
| 内容类型 | 期刊论文 |
| 源URL | [http://dspace.xmu.edu.cn/handle/2288/102510]  |
| 专题 | 管理学院－已发表论文 |
| 推荐引用方式 GB/T 7714 | 杜兴强,杜颖洁. 濒死体验、盈余管理、政治联系与朽而不倒——基于ST、*ST、SL类民营上市公司的经验证据, Near-death Experience,Earnings Management,Political Connections and Rottenly Exsiting——Empirical Evidence from ST,*ST and SL Private Listed Companies[J],2010. |
| APA | 杜兴强,&杜颖洁.(2010).濒死体验、盈余管理、政治联系与朽而不倒——基于ST、*ST、SL类民营上市公司的经验证据.. |
| MLA | 杜兴强,et al."濒死体验、盈余管理、政治联系与朽而不倒——基于ST、*ST、SL类民营上市公司的经验证据".(2010). |
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