基于公允价值的我国上市公司盈余管理实证研究

发布时间：2018-05-27 00:36

本文选题：盈余管理 + 公允价值　；参考：《安徽财经大学》2013年硕士论文

【摘要】：西方国家对盈余管理的研究已有三十多年的历史,近年来,随着我国经济的迅猛发展,我国企业对盈余管理的应用也越来越广泛。我国财政部于2006年颁布了新会计准则,并规定2007年所有的上市公司都必须实施。新会计准则最大的亮点就是重新引入了公允价值计量属性。在新准则中,公允价值计量属性不同程度的引入到债务重组、非货币性资产交换等17项具体准则中。公允价值计量属性重新引入后成为我国上市公司操纵盈余的有利工具,因此,公允价值对我国上市公司的盈余管理将产生何种影响已经成为人们最为关切的问题,研究它们二者之间的关系具有非常重要的现实意义和理论意义。本文鉴于前人对公允价值和盈余管理关系的研究基础之上,提出了本文的研究方法即规范与实证研究相结合。首先,将国内外有关盈余管理和公允价值的研究进行综合阐述以及公允价值对盈余管理的影响进行规范研究。然后,从公允价值变动损益、投资收益、资产减值损失和营业外收支这四个与公允价值计量有关的非损益项目对我国上市公司的盈余管理进行实证研究。本文选取我国上市公司2009年末至2011年末的财务数据,对我国学者蒋义宏(1998)的模型进行改造,利用SPSS17.0等统计分析工具,对本文提出的假设进行检验以及论证,根据本文的结论对我国上市公司有关盈余管理的现状提出一些相关的建议和对策。
[Abstract]:Earnings management has been studied in western countries for more than 30 years. In recent years, with the rapid development of China's economy, the application of earnings management by Chinese enterprises is becoming more and more extensive. The Ministry of Finance issued new accounting standards in 2006 and stipulated that all listed companies must implement them in 2007. The biggest highlight of the new accounting standards is the re-introduction of fair value measurement attribute. In the new criterion, the fair value measurement attribute is introduced into 17 specific criteria, such as debt restructuring, non-monetary asset exchange and so on. After the introduction of fair value measurement attribute, it has become a favorable tool for Chinese listed companies to manipulate earnings. Therefore, what kind of impact of fair value on earnings management of listed companies in China has become the most concerned issue. It is of great practical and theoretical significance to study the relationship between them. In view of the previous researches on the relationship between fair value and earnings management, this paper puts forward the research method of this paper, which is the combination of norms and empirical research. Firstly, the research on earnings management and fair value at home and abroad and the impact of fair value on earnings management are discussed comprehensively. Then, this paper makes an empirical study on earnings management of listed companies in China from four non-profit and loss items related to fair value measurement, such as fair value change profit and loss, investment income and loss, asset impairment loss and non-operating income and expenditure. This paper selects the financial data of Chinese listed companies from the end of 2009 to the end of 2011, modifies the model of our country's scholar Jiang Yihong's 1998), and makes use of statistical analysis tools such as SPSS17.0 to test and prove the hypotheses put forward in this paper. According to the conclusion of this paper, some suggestions and countermeasures are put forward on the current situation of earnings management of listed companies in China.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F233;F276.6

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