证券市场导报Issue(8)：29-38,10.
控股股东股权质押与分类转移盈余管理
摘要
Abstract
Based on the perspective of classification shifting, this paper investigates whether the controlling shareholders will increase the core earnings through special items in a sample of 2007-2016 years' non-financial listed companies with A shares in Shanghai and Shenzhen. It is found that, as the demand for funds is intense and the supervision is rigorous, the controlling shareholders will improve the core earnings before the stock pledge. As a result, not only can it reflect the persistence of income, but it also increases the price significantly. After studying the relationship between the third earnings management methods, which are different from accrued earnings managementand the real earnings management, and the stock pledge of the controlling shareholders, this paper provides a new perspective for the pledgees, the regulatory layers and the auditors.关键词
控股股东/股权质押/分类转移盈余管理Key words
controlling shareholder/stock pledge/classification shifting分类
管理科学引用本文复制引用
张雪梅,陈娇娇..控股股东股权质押与分类转移盈余管理[J].证券市场导报,2018,(8):29-38,10.基金项目
山东省自然科学基金面上项目 ("基于公司风险视角的董监高减持股份行为经济后果研究"ZR2018MG008) （"基于公司风险视角的董监高减持股份行为经济后果研究"ZR2018MG008）
辽宁省社会科学规划基金项目 (L15CGL006) （L15CGL006）
辽宁省教育厅项目 (LN2016JD006) （LN2016JD006）
辽宁省教育厅项目 (LN2016JD007) （LN2016JD007）
