中国创业板上市公司盈余管理方式偏好性实证研究

发布时间：2018-04-17 09:31

本文选题：创业板上市公司 + 盈余管理　；参考：《武汉理工大学》2012年硕士论文

【摘要】：国内外关于盈余管理的研究已经有二十余年。随着中国资本市场的日渐发展和上市公司数量的急剧增加,上市公司的盈余管理问题逐渐成为国内会计理论界与实务界研究的新课题。盈余管理已是导致我国会计信息失真的重要原因之一。要解决这一问题,使中国资本市场健康发展,就必须对上市公司的盈余管理问题进行研究和治理。创业板上市公司作为中国证券市场的特殊产物,其盈余管理行为更具有代表性和研究的必要性。本文选择创业板上市公司作为研究对象,对其盈余管理行为和方式选择进行研究,以便更深入地了解中国创业板上市公司进行盈余管理方式选择的具体动机,帮助财务信息使用者全面、正确地认识创业板上市公司的盈余质量及价值,也为规范创业板上市行为提供依据及建议,为促进中国资本市场的持续稳定发展奠定基础。本文首先对盈余管理的存在性和方式选择两个方面进行了综述,阐述了盈余管理的内涵、盈余管理的理论基础以及盈余管理的计量方法和模型。接着介绍了创业板上市公司的基本概念以及创业板上市公司盈余管理的行为方式。然后重点进行了实证检验和分析。本文选取2009年10月23日创业板开板以来在创业板上市的公司为研究样本,分别对样本公司的盈余管理行为和盈余管理行为方式进行实证检验和分析。通过建立研究模型、提出假设和检验分析,运用统计软件SPSS回归分析的方法,得出研究结果：一方面中国创业板上市公司存在盈余管理行为；另一方面中国创业板上市公司存在盈余管理行为方式偏好,即运用线性回归检验得出方式偏好顺序为：投资收益、债务重组、补贴收入、非流动资产处置损益。最后,基于前面的理论阐述和实证检验分析,本文提出中国对创业板上市公司盈余管理行为的治理措施,即：完善会计准则、强化创业板上市公司的内部治理结构和加强对创业板上市公司的监督审计等。这对于促进证券市场的有序运行具有重要的理论和现实意义。
[Abstract]:There have been more than 20 years of research on earnings management at home and abroad.With the development of China's capital market and the rapid increase of the number of listed companies, earnings management of listed companies has gradually become a new research topic in domestic accounting theory and practice.Earnings management is one of the important reasons for accounting information distortion in China.In order to solve this problem and make the Chinese capital market develop healthily, it is necessary to study and manage the earnings management of listed companies.As a special product of Chinese securities market, gem listed companies' earnings management behavior is more representative and necessary.This paper chooses the gem listed companies as the research object, studies the earnings management behavior and the way choice, in order to understand the Chinese gem listed companies' specific motivation to choose the earnings management mode.To help the financial information users fully understand the earnings quality and value of gem listed companies, to provide the basis and suggestions for standardizing gem listing, and to lay a foundation for the sustainable and stable development of Chinese capital market.This paper first summarizes the existence and mode selection of earnings management, and expounds the connotation of earnings management, the theoretical basis of earnings management, and the measurement methods and models of earnings management.Then it introduces the basic concept of gem listed companies and the behavior of earnings management of gem listed companies.Then focus on empirical testing and analysis.This paper selects the companies listed on the gem since October 23, 2009 as the research sample, and carries on the empirical test and the analysis to the earnings management behavior and the earnings management behavior of the sample companies respectively.By establishing the research model, putting forward the hypothesis and testing analysis, and using the statistical software SPSS regression analysis, the research results are as follows: on the one hand, the listed companies in the gem of China have earnings management behavior;On the other hand, the listed companies in gem have the behavior preference of earnings management, that is, the preference order is: investment income, debt restructuring, subsidy income, non-current assets disposal profit and loss by using linear regression test.Finally, based on the previous theoretical analysis and empirical analysis, this paper puts forward the governance measures of earnings management of listed companies in gem, that is, to improve accounting standards.Strengthen the internal governance structure of gem listed companies and strengthen the supervision and audit of gem listed companies.This has important theoretical and practical significance for promoting the orderly operation of the securities market.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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