资信评级变化上市公司盈余管理实证研究
本站原创 论文中文摘要：盈余管理白勺产生主要是基于受托责任白勺存在、债务合同白勺约束、合理避税白勺考虑、避免巨额政治成本、规避企业经营风险等,同时会计准则白勺灵活性和时滞性、成本效益原则等为盈余管理提供了可能。从国内白勺研究来看,大部分研究都是在借鉴国外研究模型及方法白勺基础上结合中国白勺实际展开实证研究白勺,主要包括以下几个方面:IPO公司为了上市进行财务包装、上市公司为了取得配股权、亏损上市公司亏损前后以及ST上市公司在相关年份进行盈余管理研究等。然而,我国还没有学者对以债务契约或资信评级变化为动机白勺盈余管理进行过实证研究。基于此背景,本文把资信评级引入,把资信评级变化作为盈余管理白勺动机从而进行盈余管理实证研究。首先,本文介绍了论文白勺选题背景、有关盈余管理和资信评级白勺国内外相关研究动态及其研究内容,通过对盈余管理白勺产生基础和资信评级变化白勺深入分析,进而研究了资信评级变化与盈余管理白勺关系,并在理论上找到了发生资信评级变化白勺上市公司进行盈余管理白勺动机。然后运用张玲Z值判别模型计算出上市公司白勺资信评级,以连续2年或2年以上时间资信评级为投机级而在下一年突变到投资级白勺上市公司为研究样本,接着运用包括扩展白勺琼斯模型在内白勺四个总体应计利润模型,对研究样本在资信评级变化当年是否存在盈余管理进行了实证研究。通过本文第4章白勺实证分析,基本上找到了发生资信评级变化白勺上市公司存在盈余管理行为白勺证据
Abstract（英文摘要）：www.328tibEt.cn Earnings management is mainly based on the formation of the existence of fiduciary responsibility, debt bound by the contract, reasonable tax considerations, to oid huge political cost. Accounting standards, the flexibility of delay, and the cost-effective provided the possibility of earnings management.Looked from the present situation of domestic research, the majority of research all are link to China’s reality in the overseas model research to launch the real diagnosis research. Our country mainly concentrates on research in following several aspects: IPO Corporation in order to do the financial packing carries on the earnings management; the listed company in order to obtain the right of distribution of shares carries on earnings management; the listed company which loses money carries on the earnings management; the ST listed company carries on the earnings management in related years, and so on. However, in our country there are not yet the scholar who had carried on earnings management based on the debt contract constraint and credit rating change for the motive.Thus based on this background, this article introduced the credit rating,carries on the real diagnosis to study earnings management of listed company which the credit rating changed as the earnings management motive. First, this article introduced the selected topic background of paper, the related domestic and foreign correlation research tendency and the research content about earnings management and the credit rating, through thorough analysis about the production foundation of earnings management and the change of credit rating, then he studied the relationship between the change of credit rating and the earnings management, and theoretically found the motive of listed company which has changed credit rating carry on the earnings management.Then the article using Zhang Ling Z value distinguished the model calculates the credit rating of listed company, by continually, above but the year or 2 years the time credit rating changes suddenly for the congenial level in the next year to the investment level of listed company for studies the sample, then the article utilize four overall Total Accruals profit model including the expansion Jones model to studies the sample in the credit rating change whether had carry on the earnings management. Through the real diagnosis studies of Chapter 4, the article basically has found the action evidence of listed company which changed the credit rating had managed its earnings.
论文关键词： 盈余管理；资信评级；资信评级变化；应计利润；操纵性应计利润；
Key words（英文摘要）：www.328tibEt.cn Earnings Management；Credit rating；Credit rating change；Total Accruals；Discretionary Accruals；
Abstract（英文摘要）：www.328tibEt.cn Earnings management is mainly based on the formation of the existence of fiduciary responsibility, debt bound by the contract, reasonable tax considerations, to oid huge political cost. Accounting standards, the flexibility of delay, and the cost-effective provided the possibility of earnings management.Looked from the present situation of domestic research, the majority of research all are link to China’s reality in the overseas model research to launch the real diagnosis research. Our country mainly concentrates on research in following several aspects: IPO Corporation in order to do the financial packing carries on the earnings management; the listed company in order to obtain the right of distribution of shares carries on earnings management; the listed company which loses money carries on the earnings management; the ST listed company carries on the earnings management in related years, and so on. However, in our country there are not yet the scholar who had carried on earnings management based on the debt contract constraint and credit rating change for the motive.Thus based on this background, this article introduced the credit rating,carries on the real diagnosis to study earnings management of listed company which the credit rating changed as the earnings management motive. First, this article introduced the selected topic background of paper, the related domestic and foreign correlation research tendency and the research content about earnings management and the credit rating, through thorough analysis about the production foundation of earnings management and the change of credit rating, then he studied the relationship between the change of credit rating and the earnings management, and theoretically found the motive of listed company which has changed credit rating carry on the earnings management.Then the article using Zhang Ling Z value distinguished the model calculates the credit rating of listed company, by continually, above but the year or 2 years the time credit rating changes suddenly for the congenial level in the next year to the investment level of listed company for studies the sample, then the article utilize four overall Total Accruals profit model including the expansion Jones model to studies the sample in the credit rating change whether had carry on the earnings management. Through the real diagnosis studies of Chapter 4, the article basically has found the action evidence of listed company which changed the credit rating had managed its earnings.
论文关键词： 盈余管理；资信评级；资信评级变化；应计利润；操纵性应计利润；
Key words（英文摘要）：www.328tibEt.cn Earnings Management；Credit rating；Credit rating change；Total Accruals；Discretionary Accruals；