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中文摘要：
传统的研究认为,会计信息的质量高低是公司治理的结果,然而本文发现,会计信息质量还可以预示公司治理的效果。具体而言,本文以应计质量为盈余质量的度量,考察了在不同控制权水平下,盈余质量对掏空行为的预示作用。研究发现,当期的盈余质量能够有效预示当年、1年后和2年后的掏空行为,而控股股东的控制权水平对盈余质量的预示作用有显著影响。
英文摘要：
It is well known that the quality of accounting information is the result of corporate governance.But this paper finds that the quality of accounting information can also indicate the efficiency of corporate governance.Under different level of the controlling right,this paper analyses how the earnings quality,which is measured by accrual quality,indicate the controlling shareholders＇ tunneling activities in the future years empirically.It reveals that earnings quality of current year can indicate the degree of tunneling activity in the near two years,while the level of controlling right can make a great effect on it.
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