我国微利上市公司盈余管理偏好研究

发布时间：2018-01-28 12:05

本文关键词： 微利上市公司真实盈余管理应计利润盈余管理　出处：《会计之友》2015年02期 　论文类型：期刊论文

【摘要】：盈余管理是一种机会主义行为,它的存在与会计准则、市场效率、公司治理结构以及企业的外部监督密切相关。文章以2009—2013年度沪深两市A股制造业微利上市公司为研究对象,在建立盈余管理方式偏好模型的基础上利用多元线性回归探讨制造业微利上市公司盈余管理的存在性及方式选择。研究显示:真实盈余管理是制造业微利上市公司实施盈余管理的主要方式,但应计利润盈余管理也未退出"历史舞台",仍辅助真实盈余管理共同实现企业的"管理目标";在真实盈余管理方式下,费用操控对盈余的影响最大,而销售操控对盈余的影响最小。最后,对规范微利上市公司盈余管理提出适当的对策建议。
[Abstract]:Earnings management is an opportunistic behavior, its existence and accounting standards, market efficiency. The corporate governance structure and the external supervision of enterprises are closely related. On the basis of establishing the preference model of earnings management, this paper discusses the existence and mode choice of earnings management of small profit listed companies in manufacturing industry by using multiple linear regression. Real earnings management is the main way to implement earnings management in manufacturing companies with low profit. However, the accrual earnings management has not withdrawn from the "historical stage", and it still helps the real earnings management to achieve the "management objectives" together. In the real earnings management mode, the cost manipulation has the greatest impact on earnings, while the sales manipulation has the least effect on earnings. Finally, the appropriate countermeasures and suggestions for regulating earnings management of the listed companies with minimal profit are put forward.
【作者单位】：北京物资学院;
【分类号】：F275;F832.51
【正文快照】： 在半强式有效资本市场中,委托代理下所有权与经营权的分离必然导致各利益相关方之间存在信息不对称,从而为盈余管理的实施提供必然性与可能性。管理当局基于契约摩擦、资本市场预期、政治成本、政府监管等动机采取逆向选择和道德风险的机会主义行为,就是其在市场经济中为追求

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