第一大股东对盈余质量影响的文献综述

在国内外由于出现了一系列的财务舞弊案件,使得学者开始对上市公司的盈余质量研究。通过对上市公司的盈余质量的文献进行了归纳,对国内外的研究从股权结构、第一大股东兼任高管、第一大股东股权性质及大股东之间的股权制衡方面进行了分析。

Literature Review on the Impact of Earnings Quality by the Largest Shareholder

At home and abroad,due to the emergence of a series of financial fraud cases,the scholars began to study the earnings quality of listed companies research.The earnings quality of the listed company in the literature are summarized in this article.On the domestic and foreign research from the ownership structure,shareholder as executives,the first major shareholder’s equity nature and between large shareholders equity restriction are analyzed.