其他综合收益信息披露与盈余质量关系研究

发布时间：2018-04-03 01:23

本文选题：其他综合收益　切入点：盈余质量　出处：《西南交通大学》2017年硕士论文

【摘要】：为了应对证券市场经济的快速发展,在2014年我国出台了新的企业会计准则,其主要对其他综合收益相关内容提出了一些要求,其规定上市公司必须在资产负债表的所有者项目下列报其他综合收益,并要求在利润表中分类披露其他综合收益。上述新规定使得投资者更加关注企业的其他综合收益。投资者由于对其他综合收益信息的关注度提高,所以其能够比较容易发现公司利用未实现损益操纵盈余的方式以及手段,其可能会限制企业相关利润操纵的行为,限制公司盈余管理的空间,提高盈余质量。所以本文主要是基于2014年新准则制度背景来对比研究其他综合收益在分类列报前后对盈余质量产生的影响,想探讨一下该影响究竟是积极的还是消极的。本文研究对象主要为深市A股上市公司,其主要是基于盈余质量可靠性和价值相关性两方面视角来研究其他综合收益在分类列报前后对盈余质量产生的影响。本文主要选取可操控性应计利润的绝对值(DA)变化大小趋势来度量盈余质量的可靠性。本文主要是对比分析其他综合收益分类列报前后年度DA的主要变化趋势,研究发现其他综合收益分类列报后的可操控性应计利润低于分类列报前的可操控性应计利润,从而得出其他综合收益分类列报后提高了盈余质量的可靠性。除此之外本文主要选取了净利润以及综合收益来衡量盈余指标,并构建价格模型来研究。研究发现其他综合收益分类列报后的净利润以及综合收益的价值相关性降低了,进而得出其他综合收益分类列报后的盈余质量价值相关性低于其他综合收益分类列报前的价值相关性,除此之外本文还单独检验了其他综合收益的价值相关性。研究得出:其他综合收益单项列报前时不具有价值相关性,而其他综合收益分类列报时具有价值相关性。以后期间能够重分类进损益的其他综合收益具有正的价值相关性。但以后期间不能够重分类进损益的其他综合收益不具有价值相关性。本文通过实证验证了相关假设,并提出了一些相关政策建议。从宏观方面来看,要求会计准则制定机构对其他综合收益的规定更加详细更加明确,并加大其宣传推广力度。除此之外还要求我国拟定一系列可以量化的评价盈余质量的方法。从微观方面来看,要求企业相关人员认真学习综合收益相关知识,企业应该对相关人员进行定期培训。
[Abstract]:In order to cope with the rapid development of the securities market economy, in 2014, China introduced new accounting standards for enterprises, which mainly put forward some requirements for other related contents of comprehensive income.It requires listed companies to report other aggregate income under the owner's item on the balance sheet and to require other combined earnings to be classified in the income statement.The new rules make investors pay more attention to other combined returns.Because investors pay more attention to other comprehensive income information, it is easier for them to find out the ways and means that companies use unrealized profits and losses to manipulate earnings, which may limit the behavior of related profit manipulation.Limit the space of earnings management and improve earnings quality.So this paper is mainly based on the background of the new standard system in 2014 to compare and study the impact of other comprehensive income on earnings quality before and after classification, and to explore whether the impact is positive or negative.Based on the reliability of earnings quality and the correlation of value, this paper studies the impact of other comprehensive returns on earnings quality before and after classification and presentation.In this paper, we choose the trend of absolute value of controllable accrual profit (DAA) to measure the reliability of earnings quality.This paper mainly compares and analyzes the major trends of DA before and after other comprehensive income classification reports, and finds that the operable accrued profits after other comprehensive income classification are lower than those before classification.It is concluded that the reliability of earnings quality is improved after other comprehensive income classification is reported.In addition, this paper mainly selects the net profit and the comprehensive income to measure the surplus index, and constructs the price model to study.The study found that the net profit and the value relevance of the combined income were reduced after the classification of other combined income.Then it is concluded that the value correlation of earnings quality after other comprehensive income classification is lower than that before other comprehensive income classification. In addition, this paper also tests the value correlation of other comprehensive income separately.The results show that other comprehensive income has no value correlation before it is reported, while other comprehensive income has value correlation when it is classified.Other combined gains and losses that can be reclassified in subsequent periods have positive value correlations.But other combined gains that cannot be reclassified in subsequent periods are not of value relevance.This paper verifies the relevant hypotheses and puts forward some relevant policy recommendations.From the macro point of view, the accounting standard-setting agencies are required to make more detailed and explicit regulations on other comprehensive returns and to increase their publicity and promotion.In addition, China is also required to develop a series of quantifiable methods to evaluate earnings quality.From the micro point of view, the related personnel of the enterprise should learn the relevant knowledge of the comprehensive income seriously, and the enterprise should carry on the regular training to the related personnel.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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