Empirical on the impact of equity structure of agricultural listed companies on earnings management

doi:10.14088/j.cnki.issn0439-8114.2020.10.040

Abstract

Abstract: Explore the relationship between the equity structure and earnings management of agricultural listed companies under their own unique industry environment, discover and participate in the constraints of earnings manipulation behavior in agricultural listed companies and help agricultural listed companies improve their equity structure to establish a more advanced and perfect corporate governance structure. The results show that,the equity concentration and earnings management have an inverted U-shaped relationship; the equity balance degree have a significant negative correlation with earnings management; the proportion of state-owned stock ownership and earnings management are significantly positirely correlated ; the management shareholding ratio and earnigs management are siginficantly negatively correlated; the institutional investors' shareholding ratio and earnings management are significantly negatively correlated; the equity liquidity and earnings management are significantly positively correlated.

Key words: earnings management, agricultural listed companies, equity structure

CLC Number:

F306

SUN Jing-si. Empirical on the impact of equity structure of agricultural listed companies on earnings management[J]. HUBEI AGRICULTURAL SCIENCES, 2020, 59(10): 173-177.

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