资产减值对创业板上市公司盈余管理影响研究

发布时间：2018-01-08 11:10

本文关键词：资产减值对创业板上市公司盈余管理影响研究　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国深圳创业板市场诞生于2009年10月30日，截止到2012年10月30日共有355家公司在上市交易。创业板上市公司具有很高的成长性，但因其大多数为初创期的高新技术企业，因此对于投资者来说，投资创业板上市公司的风险要高于主板上市公司。近年来，大量文献研究显示，我国主板市场存在上市公司通过资产减值来进行盈余管理的迹象，上市公司的财务报告并没有反映公司资产的真实价值及真实利润。那创业板市场上市公司的情况又如何呢？这正是本文要研究的重点内容。本文以2010年、2011年披露了财务报告的在深圳创业板市场上市的188家、293家上市公司为样本，研究了资产减值对盈余管理的影响。本文采用规范研究和实证相结合的方法，运用了Excel和SPSS16.0软件，首先通过修正的Jones模型计算了衡量盈余管理水平的变量ABS，，然后建立模型进行回归分析，选取了坏账准备影响率、存货跌价准备影响率、非流动资产减值准备影响率为自变量，上市公司规模、资产负债率及净资产收益率为控制变量。通过研究发现，创业板上市公司通过存货跌价准备及非流动资产减值准备进行盈余管理的可能性较小，但存在利用坏账准备进行盈余管理的迹象。最后针对存在的问题，本文从制度建设、市场监管、会计从业人员素质等方面给出了相应的建议。
[Abstract]:China's Shenzhen growth Enterprise Market (gem) was born in October 30th 2009. Up to October 30th 2012, there are 355 companies listed and traded. Gem listed companies have a high growth rate. However, most of them are start-up high-tech enterprises, so for investors, the risk of investing in gem listed companies is higher than that of mainboard listed companies. In recent years, a large number of literature studies show that. There are signs that listed companies manage earnings through impairment of assets in the main market of our country. The financial reports of listed companies do not reflect the real value of the company's assets and real profits. What about the listed companies in the gem market? This is the focus of this paper. This paper takes 188 listed companies listed in Shenzhen growth Enterprise Market on 2010 and 2011 as samples. This paper studies the impact of asset impairment on earnings management. This paper uses Excel and SPSS16.0 software to combine normative research with empirical research. First, through the revised Jones model to calculate the earnings management level of the variable ABSs, and then establish a model for regression analysis, select the impact rate of bad debt reserve, inventory price reserve impact rate. The influence rate of non-current assets impairment reserve is independent variable, the scale of listed company, asset-liability ratio and net asset return rate are control variables. The possibility of earnings management by gem listed companies is small, but there are some signs of using bad debt reserve to manage earnings. Finally, the problems are pointed out. This paper gives the corresponding suggestions from the aspects of system construction, market supervision, accounting practitioners' quality and so on.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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