内部控制信息披露与盈余管理关系研究

发布时间：2018-01-13 20:21

本文关键词：内部控制信息披露与盈余管理关系研究　出处：《南京大学》2012年硕士论文　论文类型：学位论文

【摘要】：盈余管理是指公司管理层为企业价值或私人利益最大化而对公司的会计政策进行选择从而改变对外披露的财务报告数据,误导利益相关者的决策的行为。内部控制是保障公司遵守国家相关法律法规、提高公司经营效益、保障公司资产安全、实现公司发展战略目标的制度与过程。与内部控制信息披露的内部控制自我评价报告和内部控制鉴证报告则可以督促管理当局提高内部控制意识,加强内部控制管理,做好内部控制工作,并能为众多利益相关者提供更多的财务报告未能包含的关于公司内部控制方面的有效信息。因此基于委托代理理论、信息不对称理论和信号传递理论,我们可以认为,完善的内部控制制度及其信息披露可以有效地抑制公司管理层的盈余管理活动。本文从规范研究和实证研究两方面出发,首先对内部控制、内部控制信息披露及盈余管理进行了定义,介绍了各国内部控制制度的发展和现状,并对国内外相关文献进行了回顾。对内部控制信息披露和盈余管理的共同理论基础即委托代理理论、信息不对称理论和信号传递理论进行了阐述,对内部控制信息披露与盈余管理的关系进行了探讨,提出了相应的假设。本文的实证部分则对2008年至2010年上海证券交易所A股主板上市的公司内部控制自我评价报告和鉴证报告的披露情况进行了研究,利用现金流量Jones模型对各上市公司的可操纵性应计利润进行了衡量,并利用描述性统计、相关性分析、多元回归分析、均值比较等统计方法对内部控制信息披露与盈余管理之间的关系进行了分析,对之前提出的假设进行检验。研究结果表明,充分的内部控制信息披露可以有效减少公司盈余管理行为,自愿披露了内部控制自我评价报告和鉴证报告的公司其盈余管理程度较其他未披露内部控制报告的公司低。但同时披露内部控制自我评价报告和鉴证报告的公司与只披露内部控制自我评价报告的公司其盈余管理程度相差并不大。另外,公司的资产规模、资产负债率、董事长与总经理职务是否分离等因素也会影响到公司盈余管理程度的大小。文章的最后部分结合了我国的实际情况针对资本市场的内部控制信息披露机制提出了几点政策建议供相关部门决策参考。
[Abstract]:Earnings management is refers to the financial reporting data management for the enterprise value maximization or private interest on the company's accounting policy choice and change the disclosed, mislead stakeholders in decision-making behavior. The internal control is to ensure compliance with relevant national laws and regulations, improving the operating efficiency of the company, ensure the safety of company assets, system with the process of realizing the strategic goal of the company. With the self assessment report and internal control attestation report can urge authorities to improve the awareness of internal control internal control of information disclosure of internal control, strengthening internal control and management, good internal control work, and for many stakeholders to provide more financial report on the failure to include internal the control of the company effective information. So based on the principal-agent theory, asymmetric information theory and signal transmission theory, we can It is believed that the perfect internal control system and its information disclosure can effectively restrain the earnings management activities of the company management.
This article from the two aspects of normative research and empirical research, firstly, internal control, internal control information disclosure and earnings management are defined, the paper introduced the development and the current situation of the internal control system, and the related literature was reviewed. The common theoretical basis of internal control information disclosure and earnings management: principal-agent theory and the information asymmetry theory and signal transmission theory, the relationship between the internal control information disclosure and earnings management are discussed, and put forward the corresponding assumptions. The empirical part of this paper is to study the disclosure of self-assessment report and internal control attestation report from 2008 to 2010, the Shanghai stock exchange A shares listed on the main board of the company. To each listed company, discretionaryaccruals measured by using cash flow Jones model, and use descriptive statistics, correlation Analysis, multiple regression analysis, mean comparison of statistical methods to analyze the relationship between internal control information disclosure and earnings management, to put forward the hypothesis test. The results show that the internal control information can effectively reduce the earnings management behavior, the voluntary disclosure of internal control self-assessment report and audit report the degree of earnings management than other companies did not disclose the internal control report. But at the same time, the disclosure of internal control self assessment report and report the company and only the disclosure of internal control self assessment report, the degree of earnings management has little difference. In addition, the company's asset size, asset liability ratio, the chairman and general manager whether other factors will also affect the degree of earnings management. The last part of this paper, according to China's actual situation In view of the information disclosure mechanism of internal control in the capital market, several policy suggestions are put forward for the relevant departments to make decisions.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

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