Ultimate Controlling Stake and Earnings Conservatism --Based on the Empirical Data of the Listed Com

来源 :南开大学 | 被引量 : 0次 | 上传用户：fangli95680

【摘要】

：

Taking the listed companies of Chinas A-share markets from the year 2004 to 2011 as a sample, this paper intends to research the impact of ultimate controlling stake on earnings conservatism from the

【作者】

：

LIANG Lihui

【机构】

：

Economics and Management School,Southwest Jiaotong University,Chengdu;Economics and Management Schoo

【出处】

：

南开大学

【发表日期】

：

2013年1期

【关键词】

：

Ultimate Controlling Shareholder Earnings Conservatism Two Rights Deviation Cash

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　　Taking the listed companies of Chinas A-share markets from the year 2004 to 2011 as a sample, this paper intends to research the impact of ultimate controlling stake on earnings conservatism from the perspective of cash flow right deviating from control right (i.e.two rights deviation).

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Ultimate Controlling Stake and Earnings Conservatism --Based on the Empirical Data of the Listed Com

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