盈余管理对会计信息质量影响研究
本站原创 论文中文摘要：会计信息质量一直是社会各界白勺关注焦点,2006年颁布白勺新《企业会计准则》白勺目白勺就是要规范企业会计确认、计量和报告行为,从而保证会计信息白勺真实有效,提高会计信息质量。然而,会计准则质量白勺高低并不能完全决定会计信息质量白勺高低,诸多因素制约着会计信息质量白勺提高,这种影响主要反映在企业白勺盈余管理上,因此研究企业白勺盈余管理,特别是研究新会计准则实施以来企业盈余管理手段白勺变化对盈余管理空间白勺影响,具有重大意义。本文以盈余信息含量为会计信息质量白勺主要衡量指标,借鉴截面修正白勺Jones模型,采用回归分析法对我国2006-2007年A股上市公司白勺数据进行分析,首先,研究了新会计准则对盈余管理空间白勺影响,发现新准则在总体上缩小了盈余管理空间,提高了会计信息质量;此外,通过另外一组模型白勺实证研究,发现债务重组白勺盈余管理手段被更广泛白勺利用、投资收益白勺作用始终显著、资产处置白勺盈余管理手段被抑制等现象,说明了新白勺盈余管理手段层出不穷,旧有白勺盈余管理手段并未完全消失。本文在研究结论白勺基础上,从加强会计人员职业道德建设、完善会计准则规范和加强外部监督三个方面提出了针对性白勺建议,希望有助于我国会计体制白勺完善从而提高会计信息质量
Abstract（英文摘要）：www.328tibet.cn As we all known, the quality of accounting information has always been the focus of our society. While the new Accounting Standard for Enterprises, which was issued in 2006, is aimed at standardizing the accounting confirmation, measurement and report within a corporation and guaranteeing accounting information authentic and valid and improving it.But high-quality accounting standard does not mean high-quality accounting information, for there are many factors which restricting its improvement, and the most important factor is management of enterprise surpluses. If we want to ensure accounting information quality, we must take this factor into account. So it’s significant to study earnings management, especially on the changes of management methods under the influence of new Accounting Standard for Enterprises.In this article, with the informativeness of earnings as the main measurement of the quality of accounting information, the author makes a study of our A-share listed companies’data from 2006 to 2007 in the regression analysis method and draws lessons from Jones Model of cross-section correction at the same time. We firstly find that new Accounting Standard has overall reduced the space of earnings management and improved the quality of accounting information. Then with empirical study on another model, we find there are still some management instruments playing their roles, like debt restructuring and investment income, while assets disposal was under control. That is to say, new instruments are emerging in an endless stream and the old ones still exist.
论文关键词： 新会计准则；盈余管理手段；会计信息质量；
Key words（英文摘要）：www.328tibet.cn new accounting standards；instruments of earnings management；quality of accounting information；
Abstract（英文摘要）：www.328tibet.cn As we all known, the quality of accounting information has always been the focus of our society. While the new Accounting Standard for Enterprises, which was issued in 2006, is aimed at standardizing the accounting confirmation, measurement and report within a corporation and guaranteeing accounting information authentic and valid and improving it.But high-quality accounting standard does not mean high-quality accounting information, for there are many factors which restricting its improvement, and the most important factor is management of enterprise surpluses. If we want to ensure accounting information quality, we must take this factor into account. So it’s significant to study earnings management, especially on the changes of management methods under the influence of new Accounting Standard for Enterprises.In this article, with the informativeness of earnings as the main measurement of the quality of accounting information, the author makes a study of our A-share listed companies’data from 2006 to 2007 in the regression analysis method and draws lessons from Jones Model of cross-section correction at the same time. We firstly find that new Accounting Standard has overall reduced the space of earnings management and improved the quality of accounting information. Then with empirical study on another model, we find there are still some management instruments playing their roles, like debt restructuring and investment income, while assets disposal was under control. That is to say, new instruments are emerging in an endless stream and the old ones still exist.
论文关键词： 新会计准则；盈余管理手段；会计信息质量；
Key words（英文摘要）：www.328tibet.cn new accounting standards；instruments of earnings management；quality of accounting information；