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Abstract Based on the social network theory，this study takes A-share listed companies in Shanghai and Shenzhen from 2013 to 2019 as samples, using the social network analysis method to study the impact of the shareholder relationship network on the earnings quality of enterprises. The results show that the shareholder relationship network has a weak relationship and can bring information advantages. However, compared with other enterprises, state-owned enterprises have dual tasks and resource advantages, which lead to the weakening of the role of shareholder network in state-owned enterprises. Further research shows that the information advantage of enterprises in high-tech information industry is stronger, and the role of shareholder network is more significant.
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Received: 29 October 2022
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