会计信息可比性对盈余管理的影响

发布时间：2018-04-04 14:03

本文选题：会计信息可比性　切入点：盈余管理　出处：《浙江大学》2014年硕士论文

【摘要】：盈余管理一直以来是理论界和实务界研究的重要内容,而其影响因素的研究一直是长盛不衰的热点。通过研究盈余管理的影响因素,不仅有理论意义,更重要的是对政策法规的制定、监管部门的行为等有巨大的指导意义。而会计信息可比性是会计信息质量特征中最重要的组成部分,随着我国近年来会计准则的不断完善,会计信息可比性的增强是否具有积极的经济意义成为了一个极具现实意义的话题。结合两方面的热点,本文以A股上市公司2002年-2012年的数据为样本,检验了会计信息可比性对企业盈余管理的影响。研究发现：(1)会计信息可比性的提升能够抑制企业的盈余管理行为,提高盈余质量。(2)会计信息可比性能有效抑制正向盈余管理,但对负向盈余管理作用不明显。
[Abstract]:Earnings management has always been an important part of theoretical and practical research, and the research of its influencing factors has always been a hot spot.By studying the influencing factors of earnings management, it is of great significance not only in theory, but also in the formulation of policies and regulations, the behavior of regulatory authorities and so on.The comparability of accounting information is the most important part of the quality characteristics of accounting information. With the improvement of accounting standards in recent years,Whether the enhancement of comparability of accounting information has positive economic significance has become a topic of great practical significance.Based on the data of A share listed companies from 2002 to 2012, this paper examines the impact of comparability of accounting information on earnings management.It is found that the improvement of accounting information comparability can restrain earnings management behavior and improve earnings quality. Accounting information comparability can effectively restrain forward earnings management, but it has no obvious effect on negative earnings management.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232;F275

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