企业期望—绩效差距与盈余管理的关系研究——基于我国A股上市公司的经验证据

发布时间：2018-01-01 20:20

本文关键词：企业期望—绩效差距与盈余管理的关系研究——基于我国A股上市公司的经验证据　出处：《宏观经济研究》2017年05期 　论文类型：期刊论文

【摘要】：本文利用我国A股上市公司的数据,检验了企业期望—绩效差距对我国A股上市公司盈余管理的影响。研究发现:当企业期望—绩效差距高于某一临界值时,盈余管理正相关于企业期望—绩效差距,即企业期望—绩效差距越大,盈余管理程度越高;当企业期望—绩效差距低于某一临界值时,盈余管理负相关于企业期望一绩效差距,即企业期望—绩效差距越大,盈余管理程度越低,所以,我国A股上市公司盈余管理程度与企业期望—绩效差距呈正U型的关系。上述研究结论丰富和深化了我们对我国上市公司盈余管理前因以及企业期望—绩效差距与盈余管理关系的理解和认识。
[Abstract]:Based on the data of A-share listed companies in China, this paper examines the effect of expectation performance gap on earnings management of A-share listed companies in China. The results show that: when the expectation performance gap is higher than a critical value. Earnings management is positively related to the enterprise expectation-performance gap, that is, the greater the enterprise expectation-performance gap, the higher the earnings management; When the enterprise expectation-performance gap is lower than a certain critical value, earnings management negatively correlates with the enterprise expectation-performance gap, that is, the greater the enterprise expectation-performance gap, the lower the earnings management, so. There is a positive U-type relationship between earnings management degree of A-share listed companies in China and the gap between enterprise expectation and performance. The above conclusion enriches and deepens the gap between earnings management antecedents and expectation performance of listed companies in China. Understanding and understanding of the relationship with earnings management.
【作者单位】：山东大学管理学院;
【分类号】：F275;F832.51
【正文快照】： 一、弓|言自20世纪80年代中后期开始,盈余管理一直是中外会计学术界、实务界和监管部门关注的热点。我国大多数上市公司存在不同程度的盈余管理行为,盈余管理的根本目的就是通过一系列会计政策的选择来实现某些特定的盈余报告目标(王福胜、吉姗姗和程富,2014)。由此我们推

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