我国上市商业银行盈余管理问题研究

发布时间：2018-01-08 22:07

本文关键词：我国上市商业银行盈余管理问题研究　出处：《兰州商学院》2012年硕士论文　论文类型：学位论文

【摘要】：盈余管理涉及一系列的金融学问题,它的研究对于资本市场的监管具有相当重要的意义,尤其是上市商业银行盈余管理问题的研究对促进投资者保护和加强对商业银行的监管具有积极的意义。随着我国商业银行的上市进程不断加快,信息披露方面的要求也不断上升,面对市场和众多的利益相关者,盈余管理的问题不可避免的存在。本文首先探讨了商业银行盈余管理的特征、动机、手段及影响因素,其次检验了我国上市商业银行盈余管理的动机是否存在,然后讨论了盈余管理的主要手段,最后基于特定应计模型进一步估计了我国上市商业银行盈余管理的程度,并分别检验了可操控性贷款损失准备与净资产收益率和资产总利润率的关系。本文得到了如下研究结果：我国上市商业银行盈余管理的动机很大程度上是为了进行筹资,还没达到商业银行盈余管理的基本要求--盈余平滑；我国上市商业银行利用贷款损失准备进行盈余管理仍有较大空间；贷款损失准备依然是我国上市商业银行主要的盈余手段；我国上市商业银行的盈余管理是双向的,且部分商业银行盈余管理的程度较高；贷款损失准备率与不良贷款率增量显著正相关,可操纵性贷款损失准备率与净资产收益率呈现较弱的负相关,可操纵性贷款损失准备率与资产总利润率呈现较弱的正相关关系。
[Abstract]:Earnings management involves a series of finance problem, it has very important significance for the supervision of capital market, especially the study of earnings management of listed commercial banks to promote and strengthen the protection of investors has positive significance for the regulation of commercial banks. With China's listed commercial banks continues to accelerate the process of information disclosure the requirements are also increasing, in the face of the market and many stakeholders, the earnings management will inevitably exist.
This paper first discusses the characteristics of commercial bank earnings management motives, means and influence factors, then test the listed commercial bank earnings management motivation exists, then discusses the main means of earnings management, based on the specific accrual models to estimate the listed commercial banks of China, the degree of earnings management and inspection the relationship between discretionary loan loss provisions and the rate of return on net assets and total assets profit rate is obtained in this paper are as follows:
China's listed commercial bank earnings management motivation is largely in financing, not the basic requirements to achieve earnings management of commercial banks -- earnings smoothing; commercial banks use loan loss provision for earnings management is still a large space listed; loan loss reserve is still listed commercial banks in China's surplus means; earnings management of Listed Commercial Banks is two-way, and some commercial bank earnings management degree is high; and the rate of non-performing loan rate of increment is positively related to loan losses, maneuverable loan loss reserve rate and the rate of return on net assets showed weak negative correlation, maneuverability for loan loss rate was positively correlated showing the relationship between the weak and total assets profit.

【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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