我国商业银行盈余管理实证研究

发布时间：2018-06-10 11:03

本文选题：盈余管理 + 商业银行　；参考：《西南财经大学》2014年硕士论文

【摘要】：最近几年,我国部分企业对外披露的信息质量出现了各种各样的问题。是什么导致了这些问题?总结下来,有以下两方面的原因：一方面是会计造假,违反了会计准则制度；另一方面是盈余管理,管理层为了某些目的调节利润,误导广大投资者。何谓盈余管理?盈余管理就是在经营活动过程中,管理层在进行会计处理时,会选择对自己有利的政策和方法,规划交易时间、性质等,影响财务报告中列报项目的名称和数据,进而影响那些以财务报告信息为基础的利益相关者的决策或契约结果,来获取私人利益或局部利益。盈余管理造成会计信息质量下降,这种影响比较隐蔽,很难被资本市场的各类参与者察觉,或者是财务报告使用者缺乏识别能力。因此,研究盈余管理现象,有助于会计信息的使用者更能直观准确地对待会计信息,有利于资本市场的有效运行。在各类实证研究盈余管理的文献中,金融类行业都没有被包括在样本之内。这是因为金融类行业属于特殊行业,与非金融类企业在各个方面都有着很大的不同。以银行业举例来说,银行业作为一个高负债的行业,在市场中起着信用中介的作用,其安全性直接关系到整个国民经济,其盈余管理动机和方法有其独特性。因此,商业银行会受到比其他行业更严格的监管。另一方面,银行的主营业务与一般行业不同,它主要是通过存贷利差获取利润,会计核算方法和财务报表中的报表项目也存在很大的不同。因此研究一般行业盈余管理的方法不适用于银行业。商业银行的主营业务和受到的监管强度都不同于一般企业,那究竟商业银行是否也像其他企业一样也存在盈余管理行为呢?这是一个值得探索的问题。如果商业银行确实存在盈余管理现象,那为什么商业银行会进行盈余管理,其进行盈余管理的手段有哪些,制约因素有哪些等等。研究以上问题对提高商业银行自身经营管理水平,提高投资者的投资决策质量,提高监管的针对性,提高准则的有效性都具有积极的理论意义和现实意义。本文实证研究模型选择的是特定应计模型,主要研究了贷款损失准备与盈余管理之间的关系。贷款是银行主要的资产,当贷款发生损失,则需要计提贷款损失准备,来反映银行贷款的真实状况和盈利的真实水平。贷款损失准备是银行的一个特定应计项目,其计提和转回会影响利润,国外很多文献证明了管理层利用贷款损失准备来平滑利润。新会计准则实施之后,贷款损失准备制度发生变化,由原来的五级分类计提变成了现金流量折现法,在这种背景下,我国商业银行是否利用了贷款损失准备这一特定应计项目来影响利润?这个问题值得我们深入研究。本文首先回顾了国内外有关盈余管理的研究文献,接着进行了理论分析,包括：提出盈余管理的定义,基于什么理论产生了盈余管理,为什么进行盈余管理,怎么进行盈余管理,怎么计量盈余管理。并进一步介绍了商业银行特有的盈余管理动机、手段及影响因素。根据之前对盈余管理的理论分析,提出了本文两个研究假设,选取我国2007-2012年间主要的商业银行111家,包括16家上市商业银行和95家非上市商业银行,利用特定应计模型,证实了我国商业银行确实存在利用贷款损失准备进行利润平滑的盈余管理行为,并证明了上市商业银行进行利润平滑的盈余管理程度强于非上市商业银行。最后,根据研究结论提出政策建议,并指出本文的研究不足,进一步提出对未来的展望。
[Abstract]:In recent years, there have been a variety of problems in the quality of information disclosed by some enterprises in our country. What have led to these problems? In summary, there are two reasons: one is accounting fraud and the accounting standards system is violated; on the other hand, it is surplus management, management has misled the profits for some purpose and misled the vast majority. What is the earnings management? Earnings management means that in the process of business activities, the management will choose their own favorable policies and methods, plan the trading time, the nature, etc., and influence the name and data of the project in the financial report, and then influence the stakeholders based on the financial reporting information. A decision or contract result is used to obtain private benefits or partial interests.
Earnings management has caused a decline in the quality of accounting information, which is more subtle and difficult to be detected by all kinds of participants in the capital market or the lack of recognition ability for the users of financial reporting. Therefore, the study of earnings management helps the users of accounting information to treat accounting information more intuitively and accurately, which is beneficial to the effectiveness of the capital market. Function.
In the literature of a variety of empirical studies of earnings management, the financial sector is not included in the sample. This is because the financial sector is a special industry and is very different from the non-financial enterprises in all aspects. For example, the banking industry, as a highly indebted industry, plays a credit intermediary in the market. Its security is directly related to the whole national economy, and its motivation and method of earnings management is unique. Therefore, commercial banks will be regulated more strictly than other industries. On the other hand, the main business of the bank is different from that of the general industry. It is mainly through the deposit and loan difference to obtain profits, accounting methods and financial statements. There are also great differences in the reporting items. Therefore, the study of general industry earnings management is not applicable to banking industry.
The main business of commercial banks and the intensity of supervision are different from those of the general enterprises. Does commercial banks also have earnings management behavior like other enterprises? This is a question worth exploring. If commercial banks do have earnings management, what commercial banks will carry on earnings management? What are the means of management, and what are the constraints, and so on. It is of great theoretical and practical significance to study the above problems to improve the management level of commercial banks, improve the quality of investors' investment decisions, improve the pertinence of supervision, and improve the effectiveness of the standards.
The empirical study model selects the specific accrual model, mainly studying the relationship between the loan loss preparation and the earnings management. The loan is the main asset of the bank. When the loan is lost, the loan loss preparation is needed to reflect the real situation of the bank loan and the true level of the profit. The loan loss preparation is the bank. A specific accrual project, its proposal and return will affect the profit. Many foreign documents prove that management use loan loss preparation to smooth profit. After the implementation of the new accounting standards, the loan loss preparation system changes, from the original five level classification into the cash flow discount method, under this background, our commercial bank Whether or not we have used the specific accruals of loan loss preparation to affect profits? This issue deserves our in-depth study.
This paper first reviews the research literature on earnings management at home and abroad, and then carries out a theoretical analysis, including the definition of earnings management, what theory produces earnings management based on what theory, why earnings management, how to conduct earnings management, how to measure earnings management, and further introduce the specific earnings management of commercial banks. According to the theoretical analysis of earnings management, two hypotheses are put forward in this paper, and 111 commercial banks, including 16 listed commercial banks and 95 non listed commercial banks, have been selected for 2007-2012 years in China. By using specific accrual model, it is confirmed that the commercial banks in China have a real use of loans. The loss prepares to carry on the profit smooth earnings management behavior, and proves that the profit smooth earnings management of the listed commercial banks is stronger than that of the non listed commercial banks. Finally, the policy suggestions are put forward according to the conclusions of the research, and the lack of research in this paper is pointed out, and the prospect of the failure is further put forward.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【参考文献】