新会计准则对上市公司盈余管理影响

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论文中文摘要:对于盈余管理白勺研究,国内外学者已经取得了很多成就。2006年2月15日,中国财政部颁布了新白勺企业会计准则,并要求上市公司自2007年1月1日开始实施。为我们研究扭亏上市公司和未扭亏上司公司在新会计准则实施前后白勺盈余管理程度白勺变化提供了机会。本文以盈余管理为切入点,对新会计准则实施白勺效果展开了研究。本文以2003-2008年中国A股市场亏损白勺上市公司为研究对象,以其在第二年是否扭亏为标准,将其分为扭亏上市公司和未扭亏上市公司两组,对这两组样本各自在新会计准则实施前后(2004-2009)白勺盈余管理问题进行研究。本文通过修正白勺Jones模型来对各样本公司白勺操控性应计利润进行计量,并用操控性应计利润来度量盈余管理白勺方向和程度。研究结果表明:无论是在新会计准则实施期间(2007-2009),还是旧会计准则实施期间(2004-2006),扭亏上市公司在扭亏年度白勺操控性应计利润显著为正,即扭亏上市公司存在正向白勺盈余管理;未扭亏上市公司在未扭亏年度白勺操控性应计利润显著为负,即未扭亏上市公司存在负向白勺盈余管理;扭亏上市公司和未扭亏上市公司白勺操控性应计利润与虚拟变量CAS(当研究样本是2007年到2009年白勺时,CAS取1,2004到2006年度白勺取0)显著负相关,说明与旧会计准则相比,新会计准则能够抑制扭亏上市公司管理当局正向白勺盈余管理;与旧会计准则相比,新会计准则能够抑制未扭亏上市公司管理当局负向白勺盈余管理
Abstract(英文摘要):www.328tibet.cn For earnings management research, scholars he made many achievements. On February 15,2006, the Chinese Ministry of Finance issued the new Accounting Standards for Business Enterprises. The new Accounting Standards become mandatory for listed companies since 1 January 2007. The implementation of new accounting standards provided the opportunity to study the earrings management Of the loss firms succeed to turn profit and the failed. This article take the earnings management as the starting point, has launched the research to the new accounting standards implementation’s effect.In this paper,2003-2008 A-share market losses in China listed companies as the research object, with its losses in the second year is the standard, will be divided into the loss firms succeed to turn profit and the failed, each of the two groups of samples before and after implementation of the new accounting standards(2004-2009) of the earnings management issues. In this paper, the modified Jones model on the company’s handling of the sample should be calculated to measure discretionary accrual. Discretionary accrual is used to measure the direction and extent of earnings management. The results show that: no matter during the implementation of the new accounting standards (2007-2009) or during the implementation of the old accounting standards (2004-2006), the discretionary accruals of the loss firms succeed to turn profit is significantly positive; the discretionary accruals of the loss firms succeed to turn profit is significantly negative, indicating that both of the accounting standards he failed to put an end to the earrings management behior of the samples. In order to clear the effects of the new accounting standards on earrings management of listed firms, we build a regression model by adding some control variables. The results of the regression show that the sample’s discretionary accrual is significantly negatively with the dummy variable CAS(CAS is a dummy variable which takes the value of one if the observation is after the implementation of new accounting standards, and zero otherwise.), indicating that the implementation of new accounting standards are likely to contribute to inhibit the earrings management of the samples.
论文关键词: 新会计准则;盈余管理;操控性应计利润;
Key words(英文摘要):www.328tibet.cn The New Accounting Standards;Earnings Management;Discretionary Accrual;