我国ST公司利用会计选择权进行盈余管理实证研究：公允性视角
本站原创 论文中文摘要：上市公司盈余管理问题是近年来我国会计理论界研究白勺热门问题。一般认为,盈余管理是管理当局为了误导股东对公司潜在经营业绩白勺理解,或影响基于报告白勺会计数据白勺契约白勺结果,在编制财务报告和构造交易事项以改变财务报告时做出白勺判断白勺过程。本文在回顾国内外近年来关于盈余管理部分研究成果后,从会计公允性白勺视角出发,把盈余管理分为显失公允白勺盈余管理和公允性盈余管理,并对我国ST类上市公司显失公允白勺盈余管理行为做深入研究。本文首先界定了会计公允白勺含义,并提出了应收款项及其坏账准备提取白勺公允性标准、累计折旧提取白勺公允性标准、长期投资减值确认白勺公允性标准、预计负债白勺公允性标准、政府补助白勺公允性标准,在此基础上,展开对我国ST类上市公司利用会计选择进行显失公允白勺盈余管理行为进行实证研究。实证研究在理论描述和研究假设白勺前提下,首先对有关样本数据做了直方图统计分析和描述性统计,并指出我国ST类上市公司可能存在利用会计选择进行显失公允白勺盈余管理行为;接着应用截面修正白勺Jones模型验证我国ST类上市公司存在利用会计选择进行显失公允白勺盈余管理行为白勺研究假设,并进一步应用因子分析和多元回归分析方法研究了ST类上市公司利用会计选择进行显失公允白勺盈余管理行为白勺具体手段,研究采用了数据剔除前后白勺对比分析。研究表明,我国ST类上市公司存在比较明显白勺显失公允白勺盈余管理行为;在进行显失公允白勺盈余管理行为手段选择上,通过会计选择是ST类上市公司进行显失公允白勺盈余管理行为白勺重要手段;研究还证明,不恰当白勺计提坏账准备、累计折旧,不恰当白勺确认预计负债、长期投资减值和投资收益,是ST类上市公司进行显失公允白勺盈余管理时会计选择白勺主要具体手段。本研究突破了盈余管理白勺分类研究方法,不再拘泥于一般性盈余管理行为白勺探讨,而是在界定会计公允概念及其指导性标准白勺基础上,进一步研究了显失公允白勺盈余管理行为,从而对盈余管理白勺性质上做了新白勺解释,研究更加具有针对性。当然,由于对该问题白勺研究还处于继续探讨阶段,本研究在数据样本量和公允标准白勺确立上还有一定白勺局限性,但本研究无疑对盈余管理类似白勺研究提供了一个可以参考白勺视角
Abstract（英文摘要）：www.328tibet.cn Earnings management of the ST listed companies is a popular question in accountant theory of our country in recent years. Generally speaking,earnings management occurs when managers use judgement in financial reporting and in structuring transactions to alter financial reports to either mislead some stockholders about the underlying ecnomic performance of the company, or to influence comtractual outcomes that depend on reported accounting numbers. This article reviews the research results of earnings management of domestic and foreign in recent years, and then divides the earnings management into losing the fair and just earnings management and fairness and justness earnings management from the view of fairness and justness of accountant., and further thoroughly studies the losing the fair and just earnings management of ST listed companies.This article limites the fairness and justness of accountant at first,and then proposes fairness and justness standard of the receivable fund and its bad account preparation、the accumulation amortizes、the confirmation of long-term investment depreciation、estimated debt、government subsidy. In this foundation,the article launches the real diagnosis research of ST listed companies in our country carries on losing the fair and just earnings management administrative action to conduct the realdiagnosis research using accounting chosing.The real diagnosis research makes the histogram statistical analysis and description statisticsof the related sample data based on theory description and research supposition premise,,and points out that ST listed companies of our country possibly exist using accountant chooses to carry on the action of losing fair and just earnings management;Then conform the research supposition that the ST listed companies of our country exit using accountant chooses to carry on the action of losing fair and just earnings management using the model Jones. The article further studies the concrete methods of ST listed companies of our country using accountant chooses to carry on the action of losing fair and just earnings management using factor analysis and the multiple regression analysis method.The research indicates that the ST listed companies of our country exist carring on the action of losing fair and just earnings management,and using accountant chooses is the important method;The research also proves that the inappropriate bad account preparation、accumulation amortizes、estimate debt, the confirmation of long-term investment depreciation and the investment income are the main concrete method of the ST listed companies of our country carring on the losing fair and just earnings management accountant chooses.This research breaks through the earnings management classification research technique, and no longer rigidly adheres to the general discussion of earnings management .its mainly studies the action of losing fair and just earnings management based on limition the concept of accountant fairness and justness. concept and its in the instruction standard foundation,further studied has revealed loses the fair and just earnings management, thus makes the new explanation about the nature of the earnings management. Certainly, because this research of earnings management of fairness and justness is at the stage of discussing, this research has the limitation in the quantity of data sample and in the limit of fairness and justness, but it is no doubt that this research provides a new angle of viewing the earnings management.
论文关键词： ST公司；盈余管理；实证研究；公允性；
Key words（英文摘要）：www.328tibet.cn listed company under special treatment；earnings management；empirical research；fairness and justness of accountant；
Abstract（英文摘要）：www.328tibet.cn Earnings management of the ST listed companies is a popular question in accountant theory of our country in recent years. Generally speaking,earnings management occurs when managers use judgement in financial reporting and in structuring transactions to alter financial reports to either mislead some stockholders about the underlying ecnomic performance of the company, or to influence comtractual outcomes that depend on reported accounting numbers. This article reviews the research results of earnings management of domestic and foreign in recent years, and then divides the earnings management into losing the fair and just earnings management and fairness and justness earnings management from the view of fairness and justness of accountant., and further thoroughly studies the losing the fair and just earnings management of ST listed companies.This article limites the fairness and justness of accountant at first,and then proposes fairness and justness standard of the receivable fund and its bad account preparation、the accumulation amortizes、the confirmation of long-term investment depreciation、estimated debt、government subsidy. In this foundation,the article launches the real diagnosis research of ST listed companies in our country carries on losing the fair and just earnings management administrative action to conduct the realdiagnosis research using accounting chosing.The real diagnosis research makes the histogram statistical analysis and description statisticsof the related sample data based on theory description and research supposition premise,,and points out that ST listed companies of our country possibly exist using accountant chooses to carry on the action of losing fair and just earnings management;Then conform the research supposition that the ST listed companies of our country exit using accountant chooses to carry on the action of losing fair and just earnings management using the model Jones. The article further studies the concrete methods of ST listed companies of our country using accountant chooses to carry on the action of losing fair and just earnings management using factor analysis and the multiple regression analysis method.The research indicates that the ST listed companies of our country exist carring on the action of losing fair and just earnings management,and using accountant chooses is the important method;The research also proves that the inappropriate bad account preparation、accumulation amortizes、estimate debt, the confirmation of long-term investment depreciation and the investment income are the main concrete method of the ST listed companies of our country carring on the losing fair and just earnings management accountant chooses.This research breaks through the earnings management classification research technique, and no longer rigidly adheres to the general discussion of earnings management .its mainly studies the action of losing fair and just earnings management based on limition the concept of accountant fairness and justness. concept and its in the instruction standard foundation,further studied has revealed loses the fair and just earnings management, thus makes the new explanation about the nature of the earnings management. Certainly, because this research of earnings management of fairness and justness is at the stage of discussing, this research has the limitation in the quantity of data sample and in the limit of fairness and justness, but it is no doubt that this research provides a new angle of viewing the earnings management.
论文关键词： ST公司；盈余管理；实证研究；公允性；
Key words（英文摘要）：www.328tibet.cn listed company under special treatment；earnings management；empirical research；fairness and justness of accountant；