会计重述策略选择与形式裁量实证研究——基于两阶段部分可观测的probit回归模型的分析

发布时间：2018-05-29 19:43

本文选题：会计重述 + 策略选择与裁量　；参考：《系统工程》2016年10期

【摘要】：将重述分为差错期、更正期(即重述期)两个时期,运用部分可观测的两阶段probit回归模型,以分析会计重述的发生为出发点,研究了管理层在会计重述不同阶段的策略选择与形式裁量问题。实证检验结果表明,上市公司误述年报是为了避免亏损,以在资本市场生存;当前期年报存在会计差错时,重述是为了降低资产负债表膨胀度,为后期盈余管理提供空间;公司治理对误述的发生与重述的披露均有显著的影响。
[Abstract]:The restatement is divided into error period, correction period (that is, restatement period), and the partial observable two-stage probit regression model is used to analyze the occurrence of accounting restatement. This paper studies the strategy choice and formal discretion of management in different stages of accounting restatement. The empirical results show that the misstatement of the annual report of listed companies is to avoid losses in order to survive in the capital market, when there are accounting errors in the current annual report, the restatement is to reduce the expansion of the balance sheet and provide space for the later earnings management. Corporate governance has a significant impact on misstatement occurrence and restatement disclosure.
【作者单位】：上海对外经贸大学会计学院;
【基金】：教育部人文社会科学研究西部和边疆地区青年基金(14XJC790001) 国家自然科学基金青年项目(71202043)
【分类号】：F275

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