新会计准则、盈余管理和上市公司成本粘性

发布时间：2018-03-14 18:21

本文选题：成本粘性　切入点：盈余管理　出处：《暨南大学》2013年硕士论文　论文类型：学位论文

【摘要】：社会经济环境地不断变化促使管理者对企业的成本进行积极地管理，管理层的相关决策对成本习性产生了一定的影响，，研究学者借用经济学中价格粘性的概念将这种影响定义为成本粘性，有关成本粘性的研究开启了成本与管理会计实证研究新的重要方向，为管理会计与财务会计之间相互作用的研究建立起了一座桥梁。本文以我国资本市场上市公司的财务数据为研究对象，考察了我国上市公司应计盈余管理行为对成本粘性的影响，区分扭亏、披露微小利润和大洗澡三种不同的应计盈余管理动机，得到了具有不同调节机制的应计盈余管理动机对上市公司成本粘性影响的表现，实证检验结果支持本文提出的研究假设，即向上调节类盈余管理动机会弱化成本粘性而向下调节类盈余管理动机会增强成本粘性。同时借用我国新会计准则实施的良好契机，在深入分析了新会计准则中有关《资产减值》准则可能带来的影响的前提下，进一步考察了我国新会计准则的执行对成本粘性产生的影响，研究结果表明新会计准则对成本粘性的影响主要在于管理费用而非销售费用，间接地证实了应计盈余管理行为的存在性以及应计盈余管理行为对成本粘性产生的影响。
[Abstract]:The ever-changing social and economic environment urges managers to actively manage the cost of the enterprise, and the related decisions of the management have a certain impact on the cost habits. The researchers use the concept of price stickiness in economics to define this effect as cost stickiness. The research on cost stickiness has opened a new and important direction of empirical research on cost and management accounting. A bridge has been established for the study of the interaction between management accounting and financial accounting. Taking the financial data of listed companies in the capital market of our country as the research object, this paper investigates the effect of accrual earnings management behavior on cost stickiness of listed companies in our country, and distinguishes them from losses. Three different motives of accrual earnings management are disclosed, such as small profit and big bath, and the effect of accrual earnings management motivation with different adjustment mechanisms on the cost viscosity of listed companies is obtained. The empirical test results support the research hypothesis proposed in this paper. That is, the motivation of upward adjustment earnings management will weaken the cost stickiness, while the downward regulation type earnings management motivation will enhance the cost viscosity, and at the same time, we can borrow the good opportunity of the implementation of the new accounting standards of our country. Based on the in-depth analysis of the possible impact of the new accounting standards on asset impairment, the impact of the implementation of the new accounting standards on cost stickiness is further investigated. The results show that the impact of the new accounting standards on cost stickiness mainly lies in the management expenses rather than the sales expenses, which indirectly proves the existence of the accrual earnings management behavior and the effect of the accrual earnings management behavior on the cost stickiness.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F275;F233

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