基于盈余管理视角的会计盈余价值相关性研究

发布时间：2018-01-07 15:14

本文关键词：基于盈余管理视角的会计盈余价值相关性研究　出处：《安徽工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：2006年财政部颁布了新的企业会计基本准则,并于2007年2月1日起在上市公司范围内实施。新准则重新修订了16项准则，新制定了22项准则，在计量基础和方法等方面发生了重大变化。但是会计准则的制定和盈余管理行为始终是一场永久的博弈。本文主要研究了在新会计准则实施之后，盈余管理现象的存在是否会对会计盈余的价值相关性产生影响以及产生什么样的影响，以及随着新准则的深入理解和实施，盈余管理现象在资本市场中对会计盈余数据的价值相关性的影响是否有所变化。本文以有关的文献资料为先导，主要使用理论研究以及实证分析相结合的方法。理论研究部分主要介绍了此研究的理论基础以及国内外对这一问题的已有研究，实证分析部分主要是对07至10年的财务报告数据采用修正的Jones模型进行分析处理，构建两个盈余管理程度具有不同特征的样本组，分别对两个样本组进行会计盈余价值相关性分析。实证结果表明：会计盈余信息是具有价值相关性的；盈余管理程度越高，会计盈余价值相关性越低；盈余管理程度越低，会计盈余价值相关性越高；随着新会计准则实施时间的推移，盈余管理对会计盈余价值相关性造成的影响会逐渐减弱。虽然目前关于会计盈余价值相关性方面研究很多，，但是从盈余管理角度来研究会计盈余价值相关性的较少。本文采用修正的Jones模型对样本进行分类后，再分别对两个样本组进行会计盈余价值相关性分析，这样的数据处理方式也是本文创新之处。
[Abstract]:In 2006, the Ministry of Finance promulgated the new basic standards for enterprise accounting, which were implemented in the scope of listed companies since February 1st 2007. The new standards have revised 16 standards and formulated 22 new standards. Great changes have taken place in the measurement basis and methods. However, the formulation of accounting standards and earnings management behavior has always been a permanent game. This paper mainly studies the implementation of the new accounting standards. Whether the existence of earnings management phenomenon will have an impact on the value relevance of accounting earnings and what kind of impact, and with the new standards in-depth understanding and implementation. Whether the effect of earnings management on the value dependence of accounting earnings data in the capital market has changed. This paper is guided by the relevant literature. The main use of theoretical research and empirical analysis of the method. The theoretical research part mainly introduces the theoretical basis of this study and domestic and foreign existing research on this issue. In the part of empirical analysis, the financial report data from 07 to 10 years are analyzed and processed by modified Jones model, and two sample groups with different characteristics of earnings management are constructed. The correlation analysis of accounting earnings value between two sample groups was carried out. The empirical results show that: accounting earnings information is of value relevance; The higher the degree of earnings management, the lower the correlation of accounting earnings value; The lower the level of earnings management, the higher the correlation of accounting earnings value; With the implementation of the new accounting standards, the impact of earnings management on the value of accounting earnings will gradually weaken. Although there is a lot of research on the relevance of accounting earnings value. But from the perspective of earnings management to study the value of accounting earnings correlation is less. This paper uses the modified Jones model to classify the samples. Then we analyze the correlation of accounting earnings value between two sample groups, and this data processing method is also the innovation of this paper.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

【参考文献】