發(fā)布時(shí)間：2018-01-07 18:21

  本文關(guān)鍵詞：我國ST上市公司盈余管理方式選擇實(shí)證研究　出處：《大連工業(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： ST上市公司 盈余管理 行為方式選擇偏好

【摘要】：現(xiàn)今，對(duì)于盈余管理的研究，在會(huì)計(jì)理論界已被作為重點(diǎn)研究對(duì)象。國外對(duì)于盈余管理相關(guān)方面的研究已有二十多年，由于近來資本市場的發(fā)展和上市公司數(shù)目的急劇增加，在我國上市公司中盈余管理問題被逐漸凸顯出來，已漸漸成為會(huì)計(jì)研究學(xué)者的新研究課題�，F(xiàn)在我國企業(yè)的會(huì)計(jì)信息基本都出現(xiàn)了失真的現(xiàn)象，這一現(xiàn)象存在的重要原因之一可以解釋為是由于盈余管理的存在，想要徹底解決這一存在的問題，就需要從實(shí)質(zhì)上對(duì)盈余管理進(jìn)行研究治理和控制，，從而可以保證我國資本市場得到健康的順利發(fā)展。ST公司作為我國證券市場中存在的一類特殊上市公司，對(duì)其盈余管理行為進(jìn)行研究具有代表性和研究性。本文基于此，選擇ST公司作為研究對(duì)象，對(duì)其盈余管理行為和方式選擇進(jìn)行研究，通過研究力求達(dá)到幫助報(bào)表信息使用者在做決策時(shí)候可以排除盈余管理的影響，讓信息使用者可以對(duì)上市公司采用盈余管理進(jìn)行利潤操縱的行為加以識(shí)別。以及可以起到幫助證券監(jiān)管部門在制定上市制度時(shí)可以完善機(jī)制從而減少上市公司盈余管理存在的空間。 本文首先對(duì)盈余管理的相關(guān)研究從其存在性和方式選擇兩個(gè)方面進(jìn)行綜述，詳細(xì)闡述了盈余管理的內(nèi)涵、盈余管理的基本理論基礎(chǔ)及盈余管理的計(jì)量方法和模型；其次介紹ST公司的基本概念及ST公司盈余管理行為的方式。再者主要部分實(shí)證檢驗(yàn)和分析，本文選擇在2008年、2009年和2010年因連續(xù)兩年虧損受到特別處理并在2008年、2009年和2010年扭虧為盈的上市公司作為研究樣本，分別對(duì)樣本公司的盈余管理行為和盈余管理行為方式進(jìn)行實(shí)證檢驗(yàn)和分析。通過建立研究模型、提出假設(shè)和檢驗(yàn)分析，運(yùn)用統(tǒng)計(jì)軟件SPSS回歸分析和因子分析的方法，研究結(jié)果得出：一方面我國ST公司扭虧為盈年度有調(diào)增利潤的盈余管理行為；另一方面在扭虧為盈年度ST公司存在盈余管理行為方式偏好，即偏好利用非經(jīng)常性損益操縱盈余，且債務(wù)重組損益、非流動(dòng)資產(chǎn)處置損益在盈余管理中起到廣泛且重要的影響和運(yùn)用線性回歸檢驗(yàn)得出方式偏好順序?yàn)椋和顿Y收益、債務(wù)重組、補(bǔ)貼收入、非流動(dòng)資產(chǎn)處置損益。 最后，在前述章節(jié)的基礎(chǔ)上和實(shí)證檢驗(yàn)的結(jié)果分析上，本文提出了對(duì)ST公司盈余管理行為的治理措施。提出了在健全會(huì)計(jì)準(zhǔn)則機(jī)制、強(qiáng)化ST公司的內(nèi)部治理結(jié)構(gòu)和加強(qiáng)對(duì)ST公司的監(jiān)督審計(jì)等方面的措施，這對(duì)于促進(jìn)證券市場的有序運(yùn)行具有重要的理論和現(xiàn)實(shí)意義。
[Abstract]:Nowadays, the research on earnings management has been regarded as the key research object in the field of accounting theory. There have been more than 20 years of research on earnings management in foreign countries. Due to the recent development of the capital market and the rapid increase in the number of listed companies, earnings management problems have been gradually highlighted in China's listed companies. It has gradually become a new research topic for accounting researchers. Now the accounting information of enterprises in our country has basically appeared the phenomenon of distortion. One of the important reasons for the existence of this phenomenon can be explained as the existence of earnings management. In order to solve this problem thoroughly, we need to study the management and control of earnings management. In order to ensure the healthy and smooth development of our capital market. St company as a kind of special listed companies in the securities market of our country. The research on earnings management behavior is representative and researchful. Based on this, this paper chooses St company as the research object, and studies its earnings management behavior and mode choice. Through the research efforts to help report information users in making decisions can eliminate the impact of earnings management. Information users can identify the profit manipulation of listed companies using earnings management. And it can help the securities regulatory authorities to improve the mechanism to reduce the earnings of listed companies in the formulation of the listing system. Surplus manages the space that exists. Firstly, this paper summarizes the related research of earnings management from its existence and mode selection, and expounds the connotation of earnings management in detail. The basic theoretical basis of earnings management and the measurement methods and models of earnings management; Secondly, it introduces the basic concept of St company and the way of earnings management behavior of St company. Furthermore, the main part of empirical test and analysis, this paper chooses 2008. In 2009 and 2010 due to two consecutive years of losses by special treatment and in 2008, 2008 and #date鈪

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