基于成本收益理论视角下的公司盈余管理方法选择研究
发布时间：2019-05-20 05:21
【摘要】：盈余管理是一个与投资者保护和会计准则制定紧密相关的重要问题,它已经成为会计乃至经济领域的重要研究课题。盈余管理的方法包括真实盈余管理和应计盈余管理两种,目前学术界的研究主要关注的是盈余管理的经济后果与监管方面的问题。但管理者就如何在两种盈余管理方法中进行权衡选择这一问题未做深入讨论。本文基于成本收益理论,以沪深两市上市公司作为样本进行实证检验,研究管理者如何选择盈余管理方法。研究发现真实盈余管理的成本和应计盈余管理的水平正相关。同样,应计盈余管理的成本与真实盈余管理的水平也是正相关,说明管理者会考虑两种方法的成本孰低进行选择。本文还发现管理者会根据当年已实现的真实盈余管理的结果,调整其应计盈余管理的水平,即两种盈余管理方法之间有替代关系。通过分析管理者选择盈余管理方法的过程,提出通过增加盈余管理成本以及结合企业的具体情况,针对不同时期企业盈余管理的方法程度存在的差异,采取不同监管措施的建议。
[Abstract]:Earnings management is an important issue closely related to investor protection and accounting standards, which has become an important research topic in the field of accounting and even economy. The methods of earnings management include real earnings management and accrued earnings management. At present, the academic research mainly focuses on the economic consequences and supervision of earnings management. However, there is no in-depth discussion on how to weigh and choose between the two earnings management methods. Based on the cost-benefit theory, this paper takes the listed companies in Shanghai and Shenzhen stock markets as samples for empirical test, and studies how managers choose earnings management methods. It is found that the cost of real earnings management is positively correlated with the level of accrued earnings management. Similarly, the cost of accrued earnings management is also positively correlated with the level of real earnings management, indicating that managers will consider the lower cost of the two methods to choose. It is also found that managers will adjust the level of accrued earnings management according to the results of real earnings management realized in that year, that is, there is an alternative relationship between the two earnings management methods. By analyzing the process of managers choosing earnings management methods, this paper puts forward the differences of earnings management methods in different periods by increasing the cost of earnings management and combining with the specific situation of enterprises. Recommendations for different regulatory measures.
【作者单位】： 内蒙古大学经济管理学院;
【基金】：国家自然科学基金项目“产业波及视角下的资源型企业可持续增长评价、影响因素与最优路径选择”(编号:71262009) 内蒙古自然科学基金项目“煤炭行业资源整合模式、能力与经济后果研究——基于内蒙古的数据”(编号:2016MS0722)的资助
【分类号】：F275
本文编号：2481386
[Abstract]:Earnings management is an important issue closely related to investor protection and accounting standards, which has become an important research topic in the field of accounting and even economy. The methods of earnings management include real earnings management and accrued earnings management. At present, the academic research mainly focuses on the economic consequences and supervision of earnings management. However, there is no in-depth discussion on how to weigh and choose between the two earnings management methods. Based on the cost-benefit theory, this paper takes the listed companies in Shanghai and Shenzhen stock markets as samples for empirical test, and studies how managers choose earnings management methods. It is found that the cost of real earnings management is positively correlated with the level of accrued earnings management. Similarly, the cost of accrued earnings management is also positively correlated with the level of real earnings management, indicating that managers will consider the lower cost of the two methods to choose. It is also found that managers will adjust the level of accrued earnings management according to the results of real earnings management realized in that year, that is, there is an alternative relationship between the two earnings management methods. By analyzing the process of managers choosing earnings management methods, this paper puts forward the differences of earnings management methods in different periods by increasing the cost of earnings management and combining with the specific situation of enterprises. Recommendations for different regulatory measures.
【作者单位】： 内蒙古大学经济管理学院;
【基金】：国家自然科学基金项目“产业波及视角下的资源型企业可持续增长评价、影响因素与最优路径选择”(编号:71262009) 内蒙古自然科学基金项目“煤炭行业资源整合模式、能力与经济后果研究——基于内蒙古的数据”(编号:2016MS0722)的资助
【分类号】：F275
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