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采用2008—2013年沪深A股市场数据,从生态位视角研究关系股东对真实盈余管理的影响,发现关系股东能有效地从控股股东获取生存和发展所需要的资源,提高了其在系统中的生态位,但从对盈余质量管理程度影响呈现的两面性上,关系股东还未找到其最佳的生态位置。这为识别真实盈余质量的操纵程度和操纵渠道提供经验证据,在丰富与补充公司治理相关文献的同时,有助于突破现有研究的瓶颈,寻求到新的研究视角。
Using the data of 2008-2013 A-share market in Shanghai and Shenzhen stock exchanges, this paper studies the effect of the relationship between shareholders on the real earnings management from the perspective of niche and finds that the related shareholders can effectively obtain the resources needed for survival and development from the controlling shareholder, Of the niche, but from the two sides of the impact on the degree of earnings quality management, the relationship between shareholders has yet to find its best ecological position. This provides empirical evidence for identifying the degree of manipulation and channel of truth in the real earnings quality. While enriching and supplementing the literature on corporate governance, it helps to break the bottleneck of existing research and seek a new perspective of research.