盈余管理与上市公司经营业绩[EB/OL]
北京：中国科技论文在线
资本市场投融资管理 通信联系人： 【收录情况】 中国科技论文在线： 谢赤
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） Abstract： By studying from the two different perspective of earnings management, this paper investigates how the shareholder control affect the listed companies accrual earnings management and real earnings management
Then move forward to explore the shareholder control's influence on the relationship between accrual and real earnings management and he listed companies operating performance
The result shows that shareholder control backed companies have negative relationship with their accrual earnings management while positive related to real earnings management
In addition, the result also indicates that engage in accrual earning management has a negative but short-term effect on companies subsequent performance while engage in real earnings management has a negative and long-term effect on the operating performance
Moreover, the exist of shareholder control background can weaken the negative relationship between accrual and real earnings management and the listed companies operating performance
Keywords： Business Administration; Shareholder control; Accrual earnings management; Real earnings management; Moderating Effects 下载PDF阅读器 PDF全文下载： 初稿 （ 0 ） 作者简介： 谢赤（1963-）
曾荠萱 （ 湖南大学工商管理学院
ZENG Qixuan （ College of Business Administration, Hunan University, Changsha 410082
