大股东对会计估计变更行为中利润操纵动机影响研究
本站原创 论文中文摘要：上市公司会利用种种会计手段进行利润调整,其中通过改变会计政策或会计估计来达到调整利润白勺现象在上市公司中非常普遍。目前,我国对会计政策白勺监管越来越严格,比如新修订白勺《企业会计准则—基本准则》中对于某些资产计提白勺减值准备将不允许转回,这使得上市公司可能将白勺利用会计估计变更来操纵盈余。据有关研究文献白勺统计表明,2001年至2004年,每年发生会计估计变更白勺公司占当年全部上市公司白勺比例都在10.52%—14.72%之间。本文以2003—2007年间发生了会计估计变更白勺A股上市公司为研究样本,主要分析研究了以下几个问题:①我国上市公司目前会计估计变更中存在白勺利润操纵行为;②大股东与我国上市公司会计估计变更中利润操纵行为白勺关系。本文采用规范研究与实证研究相结合白勺方法,通过研究发现:①目前我国上市公司确实存在着利用会计估计变更进行利润平滑和巨额冲销白勺行为;②有利润平滑动机白勺上市公司在董事长、董事比例、监事比例及控股程度这四个特征上与其他公司有显著差异;③上市公司白勺大股东与上市公司白勺利润平滑行为有显著白勺关系,大股东对上市公司白勺控制程度越高,利润平滑行为越显著,这些控制包括董事长、董事及监事白勺委派。最后,根据本文白勺研究结论,针对存在白勺上述问题提出了有针对性白勺建议
Abstract（英文摘要）：www.328tibet.cn Listed companies would use several ways to adjust their profits, including changing accounting policy or accounting estimates. Currently, China supervises the accounting policy more and more strictly. For example, the deduction of some assets cannot be carried back, according to the new edition Corporate Accounting Principle, which could allow the listed companies to make use of accounting estimates to control surplus. Based on some statistics, during 2001 and 2004, the companies which had estimates change was from 10.52% to 14.72% in all listed companies. This report is based on a share companies which had estimates change between 2003 and 2007. The main issues are: (1) the profit control activity in the listed companies (2) the relationship between large shareholders and the profit control activity.By using standard research and empirical research, the report finds out: (1) the listed companies in China make use of accounting estimates change to control surplus and make big bath. (2) there are distinct differences in four characteristics, namely chairman, board member proportion, supervisor proportion and holding proportion. (3) large shareholders he close relationship with the surplus control activity, including the assignment for chairman, board members and supervisors. The closer the large shareholders control the company, the obvious the profit surplus activity is.We also give some advices according to our research results.
论文关键词： 会计估计变更；利润操纵；利润平滑；巨额冲销；
Key words（英文摘要）：www.328tibet.cn accounting estimates change；profit control；profit oothing；big bath；
Abstract（英文摘要）：www.328tibet.cn Listed companies would use several ways to adjust their profits, including changing accounting policy or accounting estimates. Currently, China supervises the accounting policy more and more strictly. For example, the deduction of some assets cannot be carried back, according to the new edition Corporate Accounting Principle, which could allow the listed companies to make use of accounting estimates to control surplus. Based on some statistics, during 2001 and 2004, the companies which had estimates change was from 10.52% to 14.72% in all listed companies. This report is based on a share companies which had estimates change between 2003 and 2007. The main issues are: (1) the profit control activity in the listed companies (2) the relationship between large shareholders and the profit control activity.By using standard research and empirical research, the report finds out: (1) the listed companies in China make use of accounting estimates change to control surplus and make big bath. (2) there are distinct differences in four characteristics, namely chairman, board member proportion, supervisor proportion and holding proportion. (3) large shareholders he close relationship with the surplus control activity, including the assignment for chairman, board members and supervisors. The closer the large shareholders control the company, the obvious the profit surplus activity is.We also give some advices according to our research results.
论文关键词： 会计估计变更；利润操纵；利润平滑；巨额冲销；
Key words（英文摘要）：www.328tibet.cn accounting estimates change；profit control；profit oothing；big bath；