【作者单位】1. School of Management and Economics, Beijing Institute of Technology, Beijing, 100081, China 2. School of Business, Renmin University of China, Beijing, 100872, China
【年份】2008
【卷号】Vol.2No.2
【页码】187-203
【ISSN】1673-7326
【关键词】related party transactions benefits of control earnings quality controlling shareholders
【摘要】 Controlling shareholders pursue benefits of control (private benefits and shared benefits) via related party transactions, which result in different levels of earnings quality. Using data from all A-share listed companies in Shenzhen and Shanghai sto...
