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《Commercial Research》 2004-19
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An Empirical Research on the Relationship BetweenOwnership Structure and Earnings Management

LI Chang-qing, GUAN Lian-yun (School of management,Xiamen University,Xiamen,361005)  
This paper empirically examines the relationship between ownership structure and earnings management of 421 companies listed in Shanghai Stock Exchange from 2000-2002.The results show earnings management is significant “U-style” related to the shareholding percentage of the largest stock-holders; the shareholding percentage of managers is negative related to earnings management; while state ownership, legal person shares and trading shares have no significant effects on earnings management.
【CateGory Index】: F224
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