产品市场势力、行业竞争与公司盈余管理——基于中国上市公司的经验证据

发布时间：2018-04-26 15:37

本文选题：产品市场势力 + 行业竞争　；参考：《会计研究》2014年08期

【摘要】：本文基于中国A股上市公司的经验数据,考察了公司产品市场势力、行业竞争程度与盈余管理水平之间的关系。研究发现,公司的产品市场势力越弱,其越倾向于执行更高强度的盈余管理活动;这一结论在行业层面也同样成立,竞争越激烈的行业,其相应的总体盈余管理水平也越高。本文的经验证据为投资者和监管层从产业组织层面理解公司的会计信息质量提供了有意义的参考。
[Abstract]:Based on the empirical data of A-share listed companies in China, this paper investigates the relationship among the market power, the degree of industry competition and the earnings management level of Chinese A-share listed companies. It is found that the weaker the market power of the company is, the more it tends to carry out higher intensity earnings management activities, and this conclusion is also true in the industry level. The more competitive the industry, the higher the corresponding overall earnings management level. The empirical evidence of this paper provides a meaningful reference for investors and regulators to understand the quality of accounting information from the level of industry organization.
【作者单位】：浙江大学;复旦大学;
【分类号】：F832.51;F275

【参考文献】