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本文分析新会计准则实施前后对QFII持股意愿以及持股比例的影响,结果发现:新会计准则实施后QFII在我国上市公司A股市场持股意愿下降,其持股比例降低;四大审计的企业也没能显著增加企业的QFII持股比例。通过进一步研究发现,新会计准则实施后四大审计的企业其QFII持股意愿以及持股比例非但没有显著增加,反而显著下降,表明企业会计信息透明度对于增强QFII持股意愿以及持股比例并未产生积极影响,从而发现了QFII在中国证券市场“浑水摸鱼”的投机动机。
This paper analyzes the impact of the new accounting standards before and after the implementation of QFII’s stake will and holding ratio, the results showed that: After the implementation of the new accounting standards QFII in China’s listed companies A shares market will decline, the holding ratio decreased; the four audits The company also failed to significantly increase the firm’s QFII shareholding. Through further research, we found that the QFII’s willingness to hold shares and the proportion of shares held by the four audits after the implementation of the new accounting standards have not significantly increased, but decreased significantly, indicating that the transparency of accounting information for enterprises did not increase the willingness of holding QFII shares and the proportion of shareholdings Have a positive impact, thus found QFII in the Chinese stock market “fish in troubled waters ” speculation motivation.