西安石油大学学报（社会科学版）2025，Vol.34Issue(1)：76-84,9.
独立董事网络、机构投资者持股与盈余管理的关系研究
Study on the Relationship between Independent Director Network,Institutional Investor Shareholding and Earnings Management
摘要
Abstract
Based on the sample data of Shanghai and Shenzhen A-share listed companies from 2011 to 2022,this paper studied the relationship between independent director network,institutional investor sharehold-ing and earnings management from the perspective of social relationship network.The results show that the in-dependent director network has a significant negative impact on corporate earnings management.There is a negative correlation between the shareholding ratio of institutional investors and earnings management.Moreo-ver,the shareholding of institutional investors can promote the inhibition effect of the independent director net-work on the earnings management behavior of enterprises.Therefore,it is suggested that regulators should strengthen the social network of independent directors and the governance of institutional investors at the same time,so as to give play to the advantages of collaborative governance of the two.关键词
独立董事/社会关系网络/机构投资者/盈余管理Key words
independent director/social relations network/institutional investors/earnings management分类
管理科学引用本文复制引用
王小鹏,解艳凤..独立董事网络、机构投资者持股与盈余管理的关系研究[J].西安石油大学学报（社会科学版）,2025,34(1):76-84,9.基金项目
陕西高校青年创新团队建设项目"面向碳达峰碳中和的资源环境审计创新团队"(2022.68) （2022.68）
陕西省教育厅青年创新团队科研计划项目"ESG表现对重污染企业绿色创新的影响研究"(23JP126). （23JP126）
