Ownership Concentration, Internal Control Quality and Real Earnings Management

摘要

With the development of information technology in various industries, we have entered the era of "Big data". The value embodied in "Big data" is also incalculable. It provides a convenient condition for comprehensively reflecting the financial status of enterprises. Therefore, this article uses Big data to sample the A-share listed companies in the Shanghai and Shenzhen stock markets from 2011 to 2015, using descriptive statistics, Pearson correlation test, and multiple regression analysis to study the relationship between ownership concentration, internal control quality, and real earnings management. This article reflects the concept of "Big data" in terms of data acquisition and processing methods. This provides empirical data for optimizing the ownership structure and improving the internal control quality of listed companies to effectively suppress the level of real earnings management.