非货币性资产交换视角的盈余管理研究

发布时间：2018-07-06 19:33

本文选题：非货币性资产 + 盈余管理　；参考：《中国注册会计师》2017年05期

【摘要】：非货币性资产交换可以节省公司的交易成本,实现降低整体成本费用的目的,但上市公司可能利用非货币性资产交换来调节利润和纳税,损害了中小投资者和债权人的利益。本文究选取A股市场2011年至2015年期间发生非货币性资产交换的公司作为研究样本,建立非操纵性应计利润的估算模型,以及用于检验非货币性资产交换和盈余管理程度的回归分析模型。结果显示,净利润率、外资持股比例、资产负债率、是否发生连续亏损对上市公司利用非货币性资产交换进行盈余管理的动机影响较大,但上市年限对上市公司利用非货币性资产交换进行盈余管理的影响较小。
[Abstract]:Non-monetary assets exchange can save the transaction cost of the company and achieve the purpose of reducing the overall cost. However, the listed company may use the non-monetary assets exchange to adjust the profits and taxes, which will harm the interests of the small and medium-sized investors and creditors. In this paper, the non-monetary asset exchange companies in the A-share market from 2011 to 2015 are selected as the research samples, and the non-manipulative accrual profit estimation model is established. And the regression model used to test the degree of non-monetary assets exchange and earnings management. The results show that the net profit margin, the proportion of foreign capital holding, the ratio of assets and liabilities, whether the listed companies have a continuous loss, have a great influence on the motivation of earnings management of listed companies using non-monetary assets exchange. However, the period of listing has little effect on earnings management of listed companies using non-monetary assets exchange.
【作者单位】：苏州经贸职业技术学院;
【基金】：2015年主持苏州市教育科学“十三五”规划重点立项课题:高职院校“四方协同”模式下“内园外站”人才培养创新实践研究(编号:16000Z00) 2016年主持苏州经贸职业技术学院课题:提升高职院校众创空间竞争力的对策研究(编号:KY-ZS1603)
【分类号】：F275;F832.51

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