亏损上市公司盈余管理行为研究

发布时间：2018-01-07 05:20

本文关键词：亏损上市公司盈余管理行为研究　出处：《江西农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着证券市场制度的不断完善，，亏损对上市公司产生的消极影响越来越大。因此，上市公司为了消除亏损和ST制度给公司造成的负面影响，并且保住珍贵的壳资源，在经营不善及发生亏损的情况下，企业管理当局就可能会采用以下方式进行扭亏：会计政策和会计估计变更、关联方交易、债务重组等。从而避免上市公司被特别处理以及亏损给公司造成的消极影响。同时，由于我国会计系统的不健全，以及我国一部分挂牌公司是在特殊的历史背景下由国有企业改变制度体系而来的，也给亏损的上市公司利用各种手段进行盈余操纵提供了条件和可能。而盈余管理也会直接导致企业财务报告中的盈余信息与现实经营状况不符，从而导致会计信息使用者作出“不理性”的决策，导致投资者的利益受到损害。因此，盈余管理是我国证券市场亟待解决的问题。本文在前人研究的基础上，首先选择深市上市公司为研究对象，证明其亏损公司有无盈余管理行为，其次选择2012年深市55家企业为样本公司，分解扭亏年度的利润构成，运用回归模型分析各利润构成项变动额对净利润增加额的影响，以证明公司扭亏的主要途径，再次根据会计准则对扭亏上市公司盈余管理的主要途径及问题做了深入的分析，最后结合实证结论针对问题，提出了治理上市公司盈余管理的建议。
[Abstract]:With the continuous improvement of the system of securities market, the greater the loss of the negative impact of the listed company by more and more. Therefore, the negative impact of Listed Companies in order to eliminate losses caused to the company and ST system, and keep the shell precious resources, poor management and in the case of a loss, the enterprise management can be used in the following way losses: changes in accounting policies and accounting estimates, related party transactions, such as debt restructuring. In order to avoid the negative effect of listed companies under special treatment and the losses caused to the company. At the same time, because of China's accounting system is not perfect, as well as a part of the listed company in China is in a special historical background from the state-owned enterprises to change the system and come, but also to the loss of the listed companies use various means to provide the conditions and possibilities of earnings manipulation. Earnings management will directly lead to the enterprise financial report The earnings information is not consistent with the actual operation status, which leads to the irrational decision of accounting information users, which leads to the damage of investors' interests. Therefore, earnings management is an urgent problem to be solved in China's securities market.
In this paper, on the basis of previous studies, first select the Shenzhen listed company as the research object, the company has no proof of loss of earnings management behavior, then choose the Shenzhen Stock Exchange in 2012 55 companies for the Sample Firms, the annual profit losses decomposition, we use regression model to analyze the profit structure changes to increase the amount of the amount of impact on net profit, mainly to that way the company losses, again according to the accounting standards on the main approaches and problems from the earnings management of listed companies to do an in-depth analysis, based on the empirical conclusions and puts forward some suggestions to solve the problem, the earnings management of listed companies.

【学位授予单位】：江西农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275;F224

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