Empirical Research on the Relationship between Managerial Ownership and Earnings Quality in China

摘要

In order to research the relationship between managerial ownership and earnings quality in China, the article researches the financial data of Chinese listed firms by using the abnormal accrual model and adjusted Jones model, we find that managerial ownership influences earnings quality by firm's accounting choices. The empirical research shows that the distribution between of managerial ownership and earnings quality is a U-shaped curve, and concentrated managerial ownership is helpful to enhance the earnings quality.