其他综合收益、产权性质与盈余管理

发布时间：2018-02-01 03:56

本文关键词： 其他综合收益其他综合收益列报盈余管理产权性质　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国财政部分别在2009年与2014年两次对我国会计准则进行修订,以提升我国上市公司财务报告信息质量。我国财政部在2009年对会计准则的修订主要体现在:引入了"综合收益"项目与"其他综合收益"项目,并规定企业在利润表中对上述两项目进行披露。而在2014年财政部对会计准则的修订主要体现在:准则对其他综合收益披露与列报提出了具体的要求,不能仅仅披露其总额,要求将其分为"以后会计期间不能重分类进损益的其他综合收益项目"和"以后会计期间在满足规定条件时将重分类进损益的其他综合收益项目"两类,在分类的基础上对两大类的具体构成项目进行列举。上市公司按照2014年修订后的会计准则披露企业财务报表能够帮助信息使用者更为全面地掌握上市公司其他综合收益部分的会计信息,了解上市公司未实现损益的信息,也提升了信息使用者对该部分信息的关注度。新准则要求上市公司对其他综合收益进行如此详细的信息披露,无疑提高了上市公司财务报表的信息透明度。那么,在提升了其他综合收益会计信息透明度之后,是否能够抑制上市公司通过其他综合收益进行盈余管理,上述抑制作用是否因产权性质的差异而产生不同的效果,本文将这些问题进行研究。本文以我国会计准则的修订为背景,其中重点关注其他综合收益列报准则部分的修订,所以选取2009-2015年我国沪深两市全部A股上市公司作为本文研究样本,结合本文研究问题提出研究假设,构建相关模型分别对全样本以及按产权性质分类的不同样本进行Logistic回归,对本文提出的假设进行实证检验。本文通过三个盈余管理动机:利润平滑动机、扭亏动机以及配股动机,以捕捉探求上市公司是否利用其他综合收益项目进行盈余管理;并检验准则的修订能否抑制上述盈余管理行为以及产权性质的差异是否会带来差异。研究发现:当我国上市公司存在利润平滑、扭亏以及配股的盈余管理目的时,对其他综合收益转入当期损益的时间与金额加以控制可能性更强,并且在国有上市公司中上述行为更显著;进一步研究发现,其他综合收益列报准则的修订能够起到抑制上市公司通过其他综合收益项目进行盈余管理的作用,并且对非国有上市公司的抑制作用更显著。
[Abstract]:The Ministry of Finance revised the accounting standards on 2009 and 2014 respectively. In order to improve the quality of financial reporting information of listed companies in China, in 2009, our Ministry of Finance revised the accounting standards mainly reflected in: the introduction of "comprehensive income" project and "other comprehensive income" projects. In 2014, the Ministry of Finance revised the accounting standards mainly reflected in: the standards for other comprehensive income disclosure and presentation of specific requirements. The total amount should not be disclosed. It is required to be divided into two categories: "other comprehensive income items that cannot be reclassified into profits and losses in the subsequent accounting period" and "other comprehensive income items that will be reclassified into profits and losses in the future accounting period when the prescribed conditions are met". On the basis of classification, the specific components of the two categories are listed. The disclosure of corporate financial statements by listed companies in accordance with the accounting standards revised in 2014 can help information users to master the listed companies more comprehensively. Accounting information for other integrated income components. Understanding the information of unrealized gains and losses of listed companies also raises the attention of information users to this part of the information. The new guidelines require listed companies to disclose such detailed information to other comprehensive returns. It undoubtedly improves the information transparency of the financial statements of listed companies. Then, after improving the transparency of other comprehensive income accounting information, whether or not the listed companies can be restrained to manage earnings through other comprehensive earnings. Whether the inhibition effect has different effects due to the difference of property rights, this paper will study these problems. The background of this paper is the revision of accounting standards of our country. Among them, we focus on the revision of other comprehensive income reporting standards, so we choose all the A-share listed companies in Shanghai and Shenzhen stock markets from 2009 to 2015 as the sample of this study. Combined with the research of this paper, the research hypothesis is put forward, and the relevant model is constructed to carry out Logistic regression for the whole sample and the different samples classified by the property right. Through three earnings management motives: profit smoothing motivation, loss turning motivation and rights issue motivation. In order to capture the listed companies to explore whether to use other comprehensive income items for earnings management; And test whether the revision of the guidelines can inhibit the earnings management behavior and property rights differences will bring differences. The study found that: when there is a smooth profit of listed companies in China. It is more likely to control the time and amount of profits and losses in the current period when the profit management purpose of the loss and rights issue is changed, and the above behavior is more obvious in the state-owned listed companies. Further research shows that the revision of other comprehensive income reporting standards can inhibit the earnings management of listed companies through other comprehensive income items, and the inhibitory effect on non-state-owned listed companies is more significant.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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