金字塔结构与会计盈余可靠性——来自中国民营上市公司的经验证据

张兴亮; 欧理平

金字塔结构与会计盈余可靠性——来自中国民营上市公司的经验证据

引用本文：张兴亮,欧理平.金字塔结构与会计盈余可靠性——来自中国民营上市公司的经验证据[J].财经理论与实践,2010,(6):55-61

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作者	单位
张兴亮,欧理平	(1.中南财经政法大学会计学院，湖北武汉430023 2.嘉兴学院商学院，浙江嘉兴314001)

中文摘要:以2006~2008年中国民营上市公司为研究样本，研究了金字塔结构对民营上市公司会计盈余可靠性的影响。研究发现，实际控制人的现金流量权与上市公司盈余可靠性呈U型关系；在控制了现金流量权后，实际控制人的控制权越低，即两权分离程度越低，则上市公司会计盈余可靠性越高；上市公司被占用的资金越大，上市公司的盈余可靠性越低。

中文关键词:金字塔结构资金占用会计盈余可靠性

Pyramidal Structure and Reliability of Accounting Earnings: Evidence from Chinese Private Listed Companies

Abstract:Using the data of Chinese private listed companies during 2006 and 2008， the effects of pyramidal structure to the earnings reliability in private listed companies have been researched. Results show that there is a U shape relationship between the cash flow right of ultimate controlling shareholders and reliability of accounting earnings; and after controlling the cash flow right, the lower controlling right of big stockholders, the higher earnings reliability; moreover, the more embezzlement behaviors taking place, the lower earnings reliability

keywords:Pyramidal Structure Embezzlement Behavior Accounting Earnings Reliability

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