本文關(guān)鍵詞：基于盈余管理視角的會計(jì)盈余價值相關(guān)性研究　出處：《安徽工業(yè)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 新會計(jì)準(zhǔn)則 會計(jì)盈余價值相關(guān)性 盈余管理

【摘要】：2006年財(cái)政部頒布了新的企業(yè)會計(jì)基本準(zhǔn)則,并于2007年2月1日起在上市公司范圍內(nèi)實(shí)施。新準(zhǔn)則重新修訂了16項(xiàng)準(zhǔn)則，新制定了22項(xiàng)準(zhǔn)則，在計(jì)量基礎(chǔ)和方法等方面發(fā)生了重大變化。但是會計(jì)準(zhǔn)則的制定和盈余管理行為始終是一場永久的博弈。本文主要研究了在新會計(jì)準(zhǔn)則實(shí)施之后，盈余管理現(xiàn)象的存在是否會對會計(jì)盈余的價值相關(guān)性產(chǎn)生影響以及產(chǎn)生什么樣的影響，以及隨著新準(zhǔn)則的深入理解和實(shí)施，盈余管理現(xiàn)象在資本市場中對會計(jì)盈余數(shù)據(jù)的價值相關(guān)性的影響是否有所變化。 本文以有關(guān)的文獻(xiàn)資料為先導(dǎo)，主要使用理論研究以及實(shí)證分析相結(jié)合的方法。理論研究部分主要介紹了此研究的理論基礎(chǔ)以及國內(nèi)外對這一問題的已有研究，實(shí)證分析部分主要是對07至10年的財(cái)務(wù)報(bào)告數(shù)據(jù)采用修正的Jones模型進(jìn)行分析處理，構(gòu)建兩個盈余管理程度具有不同特征的樣本組，分別對兩個樣本組進(jìn)行會計(jì)盈余價值相關(guān)性分析。 實(shí)證結(jié)果表明：會計(jì)盈余信息是具有價值相關(guān)性的；盈余管理程度越高，會計(jì)盈余價值相關(guān)性越低；盈余管理程度越低，會計(jì)盈余價值相關(guān)性越高；隨著新會計(jì)準(zhǔn)則實(shí)施時間的推移，盈余管理對會計(jì)盈余價值相關(guān)性造成的影響會逐漸減弱。 雖然目前關(guān)于會計(jì)盈余價值相關(guān)性方面研究很多，，但是從盈余管理角度來研究會計(jì)盈余價值相關(guān)性的較少。本文采用修正的Jones模型對樣本進(jìn)行分類后，再分別對兩個樣本組進(jìn)行會計(jì)盈余價值相關(guān)性分析，這樣的數(shù)據(jù)處理方式也是本文創(chuàng)新之處。
[Abstract]:In 2006, the Ministry of Finance promulgated the new basic standards for enterprise accounting, which were implemented in the scope of listed companies since February 1st 2007. The new standards have revised 16 standards and formulated 22 new standards. Great changes have taken place in the measurement basis and methods. However, the formulation of accounting standards and earnings management behavior has always been a permanent game. This paper mainly studies the implementation of the new accounting standards. Whether the existence of earnings management phenomenon will have an impact on the value relevance of accounting earnings and what kind of impact, and with the new standards in-depth understanding and implementation. Whether the effect of earnings management on the value dependence of accounting earnings data in the capital market has changed. This paper is guided by the relevant literature. The main use of theoretical research and empirical analysis of the method. The theoretical research part mainly introduces the theoretical basis of this study and domestic and foreign existing research on this issue. In the part of empirical analysis, the financial report data from 07 to 10 years are analyzed and processed by modified Jones model, and two sample groups with different characteristics of earnings management are constructed. The correlation analysis of accounting earnings value between two sample groups was carried out. The empirical results show that: accounting earnings information is of value relevance; The higher the degree of earnings management, the lower the correlation of accounting earnings value; The lower the level of earnings management, the higher the correlation of accounting earnings value; With the implementation of the new accounting standards, the impact of earnings management on the value of accounting earnings will gradually weaken. Although there is a lot of research on the relevance of accounting earnings value. But from the perspective of earnings management to study the value of accounting earnings correlation is less. This paper uses the modified Jones model to classify the samples. Then we analyze the correlation of accounting earnings value between two sample groups, and this data processing method is also the innovation of this paper.
【學(xué)位授予單位】：安徽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 徐虹;;會計(jì)信息可靠性與相關(guān)性的產(chǎn)權(quán)博弈分析[J];北京工商大學(xué)學(xué)報(bào)(社會科學(xué)版);2008年02期

2 孫錚,王躍堂;資源配置與盈余操縱之實(shí)證研究[J];財(cái)經(jīng)研究;1999年04期

3 王媚莎;;新會計(jì)準(zhǔn)則下高質(zhì)量會計(jì)信息的實(shí)現(xiàn)策略[J];財(cái)會通訊(學(xué)術(shù)版);2007年04期

4 徐全華;;新會計(jì)準(zhǔn)則體系下的資產(chǎn)計(jì)量及其信息含量[J];財(cái)會通訊(學(xué)術(shù)版);2008年08期

5 董黎明;龔翔;;會計(jì)數(shù)據(jù)信息含量研究起源與發(fā)展——威廉·H·比弗《年度收益報(bào)告的信息含量》評析[J];財(cái)會通訊(綜合版);2007年08期

6 王華;蔣基路;;季度現(xiàn)金流量的信息含量研究[J];財(cái)會通訊;2009年15期

7 湯小娟;王蕾;;全面收益與凈利潤的信息含量差異研究[J];財(cái)會通訊;2009年21期

8 陸建軍;王亞星;;會計(jì)盈余、現(xiàn)金流量的價值相關(guān)性研究——來自2005年至2007年滬深兩市的經(jīng)驗(yàn)證據(jù)[J];財(cái)會通訊;2009年30期

9 張薇;;西方盈余管理理論及其計(jì)量方法述評[J];財(cái)會月刊;2007年11期

10 林黎;葉燕萍;;新會計(jì)準(zhǔn)則對財(cái)務(wù)分析的影響[J];財(cái)會月刊;2007年15期

本文編號：1393099