·2,447,543篇论文数据，部分数据来源于NoteExpress
文章以我国上市公司2003-2005年的数据为样本，检验了控股股东所有权、双向资金占用和盈余质量之间的关系。
With the data during 20032005 of China's listed companies, this study examines the relations among controlling shareholders, bidirectional embezzlement of funds and earnings quality.
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