A公司公允价值计量下盈余管理研究
发布时间:2018-07-27 14:12
【摘要】:2007年公允价值在我国上市公司重新引入,给上市公司进行盈余管理提供了更大的空间,盈余管理的手段也更加多样化。由于公允价值计量直接影响损益,使得上市公司的利润有了更大的可操作性,采用公允价值进行盈余管理的公司一般表现为利润的剧烈波动,鉴于公允价值和利润的直接影响关系,本文主要选用A公司年报中利润表中的项目构建盈余管理评价指标体系。通过对非经常性损益占利润总额的比重、净利润现金差异率、盈余现金保障倍数这三个指标的分析,发现A公司在2008年—2012年盈余波动性较大,公司盈余质量不佳,初步探测A公司可能存在利用公允价值进行盈余管理的动机。通过对A公司营业外收支净额占净利润的比重、公允价值变动损益占净利润的比重、资产减值损失占净利润的比重、其他综合收益占综合收益总额的比重这几个指标的分析,发现A公司存在利用营业外收支净额、资产减值损失等项目进行盈余管理的动机,但是由于A公司为非金融类企业,利用公允价值变动损益进行盈余管理的倾向并不明显。为避免上市公司利用公允价值进行过度的盈余管理,结合A公司自身具体情况,,提出相应的改进建议。
[Abstract]:Fair value was reintroduced in Chinese listed companies in 2007, which provides more space for listed companies to carry out earnings management, and the means of earnings management are more diversified. Due to the direct influence of fair value measurement on profit and loss, the profits of listed companies have more maneuverability. In view of the direct relationship between fair value and profit, this paper mainly selects the items in the profit statement of company A to construct the evaluation index system of earnings management. Through the analysis of the proportion of non-recurrent profit and loss to the total profit, the difference rate of net profit cash, the multiple of surplus cash guarantee, it is found that A company has a large volatility of earnings from 2008 to 2012, and the quality of earnings is not good. The initial detection A company may have the motive of using fair value to carry on the earnings management. Through the analysis of the proportion of net non-operating income and expenditure in net profit, the proportion of fair value change profit and loss to net profit, the proportion of asset impairment loss to net profit, and the proportion of other comprehensive income to total comprehensive income, It is found that company A has the motive of earnings management by using net income and expenditure outside of business and impairment of assets, but as company A is a non-financial enterprise, the tendency of earnings management based on the change of fair value is not obvious. In order to avoid excessive earnings management of listed companies by using fair value, corresponding improvement suggestions are put forward according to the specific situation of company A.
【学位授予单位】:湘潭大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F426.72;F406.7
本文编号:2148078
[Abstract]:Fair value was reintroduced in Chinese listed companies in 2007, which provides more space for listed companies to carry out earnings management, and the means of earnings management are more diversified. Due to the direct influence of fair value measurement on profit and loss, the profits of listed companies have more maneuverability. In view of the direct relationship between fair value and profit, this paper mainly selects the items in the profit statement of company A to construct the evaluation index system of earnings management. Through the analysis of the proportion of non-recurrent profit and loss to the total profit, the difference rate of net profit cash, the multiple of surplus cash guarantee, it is found that A company has a large volatility of earnings from 2008 to 2012, and the quality of earnings is not good. The initial detection A company may have the motive of using fair value to carry on the earnings management. Through the analysis of the proportion of net non-operating income and expenditure in net profit, the proportion of fair value change profit and loss to net profit, the proportion of asset impairment loss to net profit, and the proportion of other comprehensive income to total comprehensive income, It is found that company A has the motive of earnings management by using net income and expenditure outside of business and impairment of assets, but as company A is a non-financial enterprise, the tendency of earnings management based on the change of fair value is not obvious. In order to avoid excessive earnings management of listed companies by using fair value, corresponding improvement suggestions are put forward according to the specific situation of company A.
【学位授予单位】:湘潭大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F426.72;F406.7
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