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《Journal of Beijing Technology and Business University(Social Science)》 2010-02
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A Study on the Effect of Institutional Investor Shareholding upon the Relation between Internal Control and Earnings Management——Based on Empirical Study of China's A-share Listed Companies

Gao Qun1 & Huang Qian2(1. School of Economics & Finance,Xi'an Jiaotong University,Xi'an,Shaanxi 710041,China;2. Xi'an Physical Education University,Xi'an,Shaanxi 710068,China)  
This paper illustrates the role of institutional investors in corporate governance from the perspective of the effect of institutional investor shareholding upon the relation between internal control and earnings management. The study finds that the shareholding ratio is at a level of 6% as the boundary benchmark. When the shareholding ratio of institutional investors is higher,institutional investors can hold back the manipulation of earnings management by internal control in case that president and general manager are the same person. When the proportion of institutional investor shareholding is low,it can increase the manipulation of earnings management by internal control.
【CateGory Index】: F275;F832.51;F224
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