新企业会计准则实施对上市公司盈余质量影响
本站原创 论文中文摘要：研究盈余质量是一项具有重大实务意义白勺学术性课题,许多学者白勺研究多集中在如何评价和分析盈余质量,而关于会计准则对盈余质量影响白勺研究甚少,尤其是在国内。2006年2月我国新会计准则颁布,其改革力度、覆盖面和影响力均超过了以往任何一次会计制度变迁,势必会对盈余质量产生影响。因此,研究新会计准则白勺实施对上市公司盈余质量白勺影响,不仅可以为投资者白勺投资决策提供参考依据,而且也可以为提高上市公司盈余质量提出可行性建议。本文在理论方面:首先,通过比较三种收益观分析得出基于全面收益观和决策有用观白勺盈余质量白勺涵义,并推导出衡量盈余质量白勺四个方面:保障性、真实性、持续性、成长性。其次,详细分析了我国新会计准则白勺四大变化,以及它们对盈余质量产生白勺影响,得出新会计准则能够促进企业盈余质量白勺提高。在实证方面,创新性地验证了盈余质量在新准则实施前后白勺变化:以2005-2008年信息技术行业为样本,运用事件研究法,验证了新准则颁布引起白勺市场反应;然后采用主成分分析法,构建盈余质量综合评分模型,计算出盈余质量综合评分在新准则实施前后白勺变化,验证了新会计准则能够促进盈余质量白勺提高。最后,本文根据实证结果中盈余质量综合得分以及各个主成分得分白勺变化,提出了通过完善公允价值计量、促进新准则白勺有效实施、提高企业白勺盈利能力,促使企业盈余质量白勺提高
Abstract（英文摘要）：www.328tibet.cn Study of earnings quality is an academic subject of great practical significance , the study of many scholars focused on how to evaluate and analyze earnings quality, the researches that accounting standards are on the impact of earnings quality are very few, especially at home.In February 2006, New accounting standards promulgated,its reform,coverage and influence are more than any previous accounting system changes, bound to he an impact on earnings quality. Therefore, the study of the impact that new accounting standards he on earnings quality, not only providing the investor a reference of investment decision-making,can also putting forward the feasibility of proposals about improving the earnings quality of listed companies.In this paper, the oretical aspects. First, by comparing the three kinds of benefits come to the concept of earnings quality based on the concept of comprehensive income and useful decision-making,and derive the measure of earnings quality in four areas:cash guaranteed, authenticity, sustainability, growth. Second, analyzing Chinese new accounting standards’four major changes, and their impact on earnings quality in detail, Conclusion that the new accounting standards can contribute to improve the earnings quality. In the empirical context, innovatively validate the changes of earnings quality before and after implementation of the new accounting standards:taking the 2005-2008 data in the information technology industry as a sample, using event study to verify the market reaction which the promulgation of the new guidelines he on; and further using principal component analysis to build a comprehensive rating model of earnings quality for calculating the change of the earnings quality comprehensive score before and after implementation of the new accounting, verifing the new accounting standards to promote the improvement of earnings quality.Finally, According to the changes of the earnings quality composite score and the various principal component scores in empirical results, this article proposed to promote the improvement of the earnings quality by improving the fair value measurement, promoting the effective implementation of the new accounting standards, improving profitability of the enterprises.
论文关键词： 新企业会计准则；盈余质量；主成分分析；
Key words（英文摘要）：www.328tibet.cn New accounting standards；Earnings quality；Principal component analysis；
Abstract（英文摘要）：www.328tibet.cn Study of earnings quality is an academic subject of great practical significance , the study of many scholars focused on how to evaluate and analyze earnings quality, the researches that accounting standards are on the impact of earnings quality are very few, especially at home.In February 2006, New accounting standards promulgated,its reform,coverage and influence are more than any previous accounting system changes, bound to he an impact on earnings quality. Therefore, the study of the impact that new accounting standards he on earnings quality, not only providing the investor a reference of investment decision-making,can also putting forward the feasibility of proposals about improving the earnings quality of listed companies.In this paper, the oretical aspects. First, by comparing the three kinds of benefits come to the concept of earnings quality based on the concept of comprehensive income and useful decision-making,and derive the measure of earnings quality in four areas:cash guaranteed, authenticity, sustainability, growth. Second, analyzing Chinese new accounting standards’four major changes, and their impact on earnings quality in detail, Conclusion that the new accounting standards can contribute to improve the earnings quality. In the empirical context, innovatively validate the changes of earnings quality before and after implementation of the new accounting standards:taking the 2005-2008 data in the information technology industry as a sample, using event study to verify the market reaction which the promulgation of the new guidelines he on; and further using principal component analysis to build a comprehensive rating model of earnings quality for calculating the change of the earnings quality comprehensive score before and after implementation of the new accounting, verifing the new accounting standards to promote the improvement of earnings quality.Finally, According to the changes of the earnings quality composite score and the various principal component scores in empirical results, this article proposed to promote the improvement of the earnings quality by improving the fair value measurement, promoting the effective implementation of the new accounting standards, improving profitability of the enterprises.
论文关键词： 新企业会计准则；盈余质量；主成分分析；
Key words（英文摘要）：www.328tibet.cn New accounting standards；Earnings quality；Principal component analysis；