媒体关注、政治关联与上市公司盈余管理
发布时间：2018-11-17 20:15
【摘要】：以2011-2014年沪深两市A股上市公司为研究对象,探讨了媒体关注对盈余管理的影响机理,并探索了媒体关注对不同政治关联类型上市公司盈余管理的影响差异。研究发现:媒体关注可以有效地约束盈余管理行为,其中媒体关注对真实盈余管理的约束力强于应计盈余管理;政治关联企业的盈余管理程度显著高于非政治关联企业;相对于具有政治关联的上市公司而言,媒体关注对不具有政治关联上市公司的盈余管理约束力更强。
[Abstract]:Taking the A-share listed companies of Shanghai and Shenzhen stock markets in 2011-2014 as the research object, this paper discusses the influence mechanism of media attention on earnings management, and probes into the differences of the influence of media attention on earnings management of listed companies with different political connections. It is found that media attention can effectively restrain earnings management behavior, in which media concern is more binding to real earnings management than accrual earnings management, and the degree of earnings management of politically-affiliated enterprises is significantly higher than that of non-political affiliated enterprises. Compared with the listed companies with political connection, the media pay more attention to the earnings management of the listed companies without political affiliation.
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;
【基金】：国家自然科学基金项目(71172136) 国家社会科学基金青年项目(13CGL060) 教育部人文社会科学研究青年基金项目(14YJC790020) 中国博士后科学基金项目(2014M560199) 辽宁省教育厅科学研究一般项目(LN2016YB107) 东北财经大学青年科研人才培育项目(DUFE2016Q01)
【分类号】：F275;D0
，
本文编号：2338925
[Abstract]:Taking the A-share listed companies of Shanghai and Shenzhen stock markets in 2011-2014 as the research object, this paper discusses the influence mechanism of media attention on earnings management, and probes into the differences of the influence of media attention on earnings management of listed companies with different political connections. It is found that media attention can effectively restrain earnings management behavior, in which media concern is more binding to real earnings management than accrual earnings management, and the degree of earnings management of politically-affiliated enterprises is significantly higher than that of non-political affiliated enterprises. Compared with the listed companies with political connection, the media pay more attention to the earnings management of the listed companies without political affiliation.
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;
【基金】：国家自然科学基金项目(71172136) 国家社会科学基金青年项目(13CGL060) 教育部人文社会科学研究青年基金项目(14YJC790020) 中国博士后科学基金项目(2014M560199) 辽宁省教育厅科学研究一般项目(LN2016YB107) 东北财经大学青年科研人才培育项目(DUFE2016Q01)
【分类号】：F275;D0
，
本文编号：2338925
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