The Research On Control Characteristics On Impact Of Accounting Earning Quality In Family Controlled Listed Company Of China

The earning quality of listed company has become a hot issue in theorists and practitioners, many listed companies modified their earning through kinds of means for their own interests. Family controlled listed companies have facing these pressures and issues as other listed companies , and there are more motivations owe to their specificities. And family controlled listed companies has its own unique background. This thesis proposed to the measures of improving earning quality of family controlled listed companies by analyzing the characteristics of family controlled listed companies on the impact of earning quality in China, it would to be helpful of health development for family controlled listed companies.This thesis described the related to the theoretical basis of economics and accounting, then analyzed the characteristics of control and the status of the family listed company in China from the control proportion, control realization ways, control obtaining ways, cash flow rights and whether made the management of five aspects. After that, introduced the influence factors on the quality of the listed company earnings , including accounting systems, internal factors, management, controlling shareholders and the relevant laws and regulations. Then proposed a surplus evaluation criteria of earning quality -the value of relevance, sustainability and the correlation with the cash flow, introduced evaluation system of earning quality , and drew the basic model of this study - Earnings-Return Model. This thesis analyzed in-depth the Chinese family controlled listed companies'control characteristics on impact of earning quality, and then tested the related supposes by regression analysis: This thesis added risk (asset-liability ratio), size, growth potential (book value), time factors and industry factors on base of Earnings-Return Model to build the basic model of this thesis, then obtained five models after adding explanatory variables, and then used statistical software Eviews6.0 to examine models. Through theoretical analysis and empirical test of the influences of characteristics of family controlled listed companies on the impact of earning quality, it is useful to provide the theoretical basis of relevant measures for the family controlled listed companies, government departments and small and medium investors, and it has a certain reference for our family controlled listed companies to improve their earning quality.