Finally, it compares the ultimate control rights, cash-flow rights and corporate performance in different profession listed companies.
同时,进一步对不同行业上市公司终极控制权、现金流量权和公司绩效进行了比较分析。
As the cash-flow rights increase, earnings management increases. As the control rights increase, earnings management increases.
随着控制权比例的增加,上市公司的盈余管理规模呈上升的趋势。
Earnings management is positively associated with the separation quantum of the cash-flow rights and control rights.
随着现金流量权比例的增加,上市公司的盈余管理规模呈上升的趋势;