Research on the Relationship between actual controllers and Earnings Quality大学生毕业论文.docVIP

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Research on the Relationship between actual controllers and Earnings Quality大学生毕业论文.doc

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PAGE PAGE 15 Research on the Relationship between actual controllers and Earnings Quality Abstract. Factors affecting the earnings quality is multifaceted. Earnings information is an important part of corporate external reporting. Earnings quality reflects the transparency of earnings information published by the listed companies. In theory, the actual controllers can affect earnings quality. Therefore, this study aimed at investigating the relationship between the actual controllers and earnings quality. In this paper, we selected the listed companies in Shanghai Stock Exchange from 2011 to 2013 to study the impacts of the identity of the actual controllers on earnings quality and the influence of the ratio of control of actual controllers on earnings quality. The study found that when the actual controllers of listed companies have state-owned background, earnings quality is worse; the higher the ratio of control of actual controller, the better the earnings quality of listed companies; the stronger the control ability of the actual controller, the stronger the ability to provide the guarantee for earnings quality, and tunneling effect is weaker than the effect of convergence of interests. Keywords: Identity of actual controllers; the ratio of control of actual controller; earnings quality 1. Introduction. As we all know, in China the equity structure of listed companies is unique. The main characteristics of ownership structure of listed companies is the excessive concentration. Therefore, in the governance of listed companies, the actual controllers have great rights. This may cause other shareholders can not counterbalance the actual controllers. Information is the lifeblood of financial markets. The quality of the listed companys disclosure will greatly affect the quality of investment decisions. Earnings information is an important part of corporate external reporting. Earnings quality reflects the transparency of earnings information published by the lis