房地产业上市公司会计信息可比性对盈余管理的影响研究
发布时间：2018-09-19 10:55
【摘要】：在我国,上市公司管理层利用盈余管理对财报数据进行粉饰的行为十分普遍。但是企业过度的盈余调控行为不利于企业的发展且会损害股东的利益。国内外众多学者都对盈余管理的影响因素进行了研究,研究的范围也都比较广泛。但是因为公司层面会计信息可比性计量模型构建的比较晚,且数据获取也比较的困难,很少有学者从会计信息可比性这一视角,研究其对盈余管理的影响。而且房地产行业近些年来发展速度很快,且该行业收入的确定时间、销售方式等与一般企业有不同,盈余调控的手段也就有不同。所以在研究盈余管理的影响因素时,我们十分有必要把房地产行业从总体样本中剥离开,进行单独研究。基于上述几方面的考虑,本文以房地产行业上市公司为样本,利用实证分析的方法检验了2010—2015年间会计信息可比性对房地产行业上市公司两种盈余管理方式的影响,得出了会计信息可比性的提高可以抑制房地产业上市公司管理者采取应计盈余管理行为,但是却增加了公司的真实盈余管理的行为的结论。最后,本文在在实证结果的基础上,提出了几条提高会计信息可比性的建议。
[Abstract]:In China, the management of listed companies using earnings management to whitewash financial data is very common. However, excessive earnings regulation is not conducive to the development of enterprises and will harm the interests of shareholders. Many scholars at home and abroad have studied the influencing factors of earnings management. However, due to the relatively late construction of accounting information comparability measurement model at the company level and the difficulty of obtaining data, few scholars have studied its impact on earnings management from the perspective of accounting information comparability. Moreover, the real estate industry has developed rapidly in recent years, and the income determination time and sales mode of the real estate industry are different from those of ordinary enterprises, and the means of earnings control are also different. Therefore, it is necessary for us to separate the real estate industry from the total sample and study it separately when we study the influencing factors of earnings management. Based on the above considerations, this paper takes the listed companies in real estate industry as a sample to test the impact of the comparability of accounting information on the earnings management of listed companies in the real estate industry from 2010 to 2015. It is concluded that the improvement of the comparability of accounting information can restrain the managers of real estate listed companies from adopting the behavior of accrual earnings management, but it increases the behavior of real earnings management of the companies. Finally, based on the empirical results, this paper puts forward several suggestions to improve the comparability of accounting information.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
本文编号：2249927
[Abstract]:In China, the management of listed companies using earnings management to whitewash financial data is very common. However, excessive earnings regulation is not conducive to the development of enterprises and will harm the interests of shareholders. Many scholars at home and abroad have studied the influencing factors of earnings management. However, due to the relatively late construction of accounting information comparability measurement model at the company level and the difficulty of obtaining data, few scholars have studied its impact on earnings management from the perspective of accounting information comparability. Moreover, the real estate industry has developed rapidly in recent years, and the income determination time and sales mode of the real estate industry are different from those of ordinary enterprises, and the means of earnings control are also different. Therefore, it is necessary for us to separate the real estate industry from the total sample and study it separately when we study the influencing factors of earnings management. Based on the above considerations, this paper takes the listed companies in real estate industry as a sample to test the impact of the comparability of accounting information on the earnings management of listed companies in the real estate industry from 2010 to 2015. It is concluded that the improvement of the comparability of accounting information can restrain the managers of real estate listed companies from adopting the behavior of accrual earnings management, but it increases the behavior of real earnings management of the companies. Finally, based on the empirical results, this paper puts forward several suggestions to improve the comparability of accounting information.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
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