非经常性损益、会计准则变更与ST公司盈余管理

发布时间：2018-06-09 22:47

本文选题：非经常性损益 + 会计准则变更　；参考：《南开管理评论》2012年04期

【摘要】：会计准则作为盈余管理借用的工具,上市公司是否会借会计准则变更之际进行盈余管理?2007年我国实施新的企业会计准则,为研究这个论题提供机会。本文以异常非经常性损益比重作为盈余管理的代理变量,研究结果表明:我国上市公司在会计准则变更之际有较强的盈余管理的动机,在会计准则变更之际进行盈余管理的上市公司中,ST公司具有更强的盈余管理动机;进一步研究发现,上市公司在会计准则变更之前的盈利状况和上市公司风险警示显著地影响会计准则变更年度的盈余管理方向和大小,连续亏损的上市公司和为降低风险警示的上市公司,通过非经常性损益进行盈余管理的动机显著;另外,研究发现,证券监管部门通过风险警示的方法对上市公司利用会计准则变更之际进行盈余管理的行为实施了有效监管。
[Abstract]:As a tool of earnings management, will listed companies carry out earnings management through the change of accounting standards? in 2007, China implemented new accounting standards for enterprises, which provides an opportunity to study this topic. This paper regards the abnormal non-recurrent profit and loss as the proxy variable of earnings management. The results show that the listed companies in our country have strong motivation for earnings management when accounting standards change. The listed companies with earnings management at the time of the change of accounting standards have stronger motivation of earnings management. The earnings status of listed companies before the change of accounting standards and the risk warning of listed companies significantly affect the direction and size of earnings management in the year of the change of accounting standards, the listed companies with continuous losses and those listed companies with a view to reducing the risk warning, The motivation of earnings management through non-recurrent profit and loss is significant. In addition, the research finds that the securities supervision department carries out effective supervision on the earnings management behavior of listed companies when accounting standards are changed by the method of risk warning.
【作者单位】：暨南大学管理学院会计学系;广西工学院财政经济系;暨南大学国际商学院;
【基金】：国家自然科学基金重点项目(71032006)资助
【分类号】：F233;F832.51;F224

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