Ownership Concentration and Earnings Management Literature Review

Abstract

This paper reviews the main literature of ownership concentration and earnings management research, comments the views development of this eare research from the large shareholders equity concentration, the identity of owner shareholder and institutional investors holding ratio according to the conclusion of literature and the logical relationships of the literatures respectively. It also discusses the research development of earnings management theory in equity structure. Expect to provide a reference for the future research of ownership structure and earnings management.