金融资产分类对盈余管理影响的实证研究

发布时间：2018-05-20 16:36

本文选题：可供出售金融资产 + 交易性金融资产　；参考：《西南财经大学》2012年硕士论文

【摘要】：根据2006年2月财政部颁布的新《企业会计准则》,企业应当结合自身业务特点、投资策略和风险管理要求,将取得的除去长期股权投资准则所规范的股权投资等金融资产以外的其他金融资产,在初始确认时划分为以下四类——以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售的金融资产。以公允价值计量且其变动计入当期损益的金融资产,根据新会计准则可以将其细分为：交易性金融资产与指定为以公允价值计量且其变动计入当期损益的金融资产。企业在初始取得交易性金融资产时,需按照交易当时的公允价值记入该项金融资产的初始成本,为购买活动发生的相关购置费用按照发生金额进入当期的投资收益科目。企业在持有该项交易性金融资产时,该项资产的公允价值会随着市场活动产生波动,在资产负债表日,企业需要按照当时该项金融资产的公允价值,将其与账面成本的差额记入公允价值变动损益科目。可供出售金融资产在初始确认时,以其公允价值计量,相关交易费用计入初始入账金额；在资产负债表日企业需要按照当时该项金融资产的公允价值,将其与账面成本的差额记入所有者权益下的资本公积科目。新会计准则对交易性金融资产和可供出售金融资产的分类并没有进行清晰划分。正因为相关规定的不明确,上市公司管理层对交易性金融资产与可供出售金融资产的分类也较为主观随意。因此,上市公司进行盈余管理拥有了外在可能性。本文将主要研究上市公司是否会利用金融资产初始化分的会计政策选择上的随意性,通过对交易性金融资产和可供出售金融资产的初始划分来进行盈余管理。根据交易性金融资产、可供出售金融资产与盈余管理所存在关系的理论分析,本文将设定合理的假设,并通过实证分析来证实上市公司是否存在通过两类金融资产会计政策的初始选择来进行盈余管理的现象。本文通过理论与实证来验证,上市公司管理层在金融资产初始划分时点,是否利用两类金融资产的会计政策选择来进行盈余管理。本文总体分为五章,每章的主要研究内容如下：第—章介绍本文的研究目的、研究思路、研究方法以及本文的总体结构。第二章介绍盈余管理和金融资产分类的相关文献。第三章阐述盈余管理与金融资产的会计政策选择的一般理论分析。第四章通过独立样本T检验(Independent—Sample T Test)对交易性金融资产和可供出售金融资产的会计政策选择与盈余管理进行实证研究。第五章阐述实证研究结论,提出政策与建议并指出本文的不足之处。
[Abstract]:According to the new Accounting Standards for Enterprises promulgated by the Ministry of Finance in February 2006, enterprises should combine their own business characteristics, investment strategies and risk management requirements. Other financial assets other than equity investments and other financial assets, other than those regulated by the long-term equity investment standards, shall be classified at initial recognition into the following four categories of financial assets measured at fair value and recorded into the profits and losses of the current period, Investments held to maturity, loans and receivables, financial assets available for sale. According to the new accounting standards, the financial assets measured at fair value and recorded into the profits and losses of the current period can be subdivided into transactional financial assets and financial assets designated as financial assets measured at fair value and recorded into the profits and losses of the current period. When the enterprise acquires the transactional financial assets initially, it should record the initial cost of the financial asset according to the fair value of the transaction at that time, and enter the current investment income account according to the amount of the relevant acquisition expenses incurred in the purchasing activities. When the enterprise holds the traded financial asset, the fair value of the asset fluctuates with the market activity. On the balance sheet date, the enterprise is required to follow the fair value of the financial asset at that time, The difference between it and book cost is recorded in the account of fair value change profit or loss. At the time of initial recognition of the financial assets available for sale, they shall be measured at their fair value, and the related transaction expenses shall be recorded into the initial entry amount; at the date of the balance sheet, the enterprise shall, in accordance with the fair value of the financial asset at that time, The difference from the book cost is recorded in the capital reserve account under the owner's equity. The new accounting rules do not clearly classify transactional financial assets from marketable financial assets. Because of the uncertainty of relevant regulations, the classification of transactional financial assets and marketable financial assets of listed companies is also subjective and arbitrary. Therefore, the listed company carries on the earnings management to have the external possibility. This paper will mainly study whether listed companies will use the arbitrariness of accounting policy choice of financial assets initialization, through the initial division of transactional financial assets and available for sale financial assets to carry out earnings management. According to the theoretical analysis of the relationship between transactional financial assets and earnings management, this paper will set up reasonable assumptions. And through the empirical analysis to confirm whether the listed companies have the phenomenon of earnings management through the initial choice of two kinds of financial asset accounting policies. This paper verifies whether the management of listed companies use the accounting policy choice of the two types of financial assets to carry out earnings management at the initial division of financial assets. This paper is divided into five chapters. The main contents of each chapter are as follows: Chapter-introduces the purpose of this paper, research ideas, research methods and the overall structure of this paper. The second chapter introduces the relevant literature on earnings management and financial asset classification. Chapter three expounds the general theoretical analysis of earnings management and accounting policy choice of financial assets. Chapter 4 makes an empirical study on accounting policy choice and earnings management of transactional financial assets and marketable financial assets through independent sample T test. The fifth chapter elaborates the empirical research conclusion, puts forward the policy and the suggestion and points out the deficiency of this paper.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F224

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