本文選題：創(chuàng)業(yè)板上市公司 + 盈余管理　； 參考：《武漢理工大學(xué)》2012年碩士論文

【摘要】：國(guó)內(nèi)外關(guān)于盈余管理的研究已經(jīng)有二十余年。隨著中國(guó)資本市場(chǎng)的日漸發(fā)展和上市公司數(shù)量的急劇增加,上市公司的盈余管理問題逐漸成為國(guó)內(nèi)會(huì)計(jì)理論界與實(shí)務(wù)界研究的新課題。 盈余管理已是導(dǎo)致我國(guó)會(huì)計(jì)信息失真的重要原因之一。要解決這一問題,使中國(guó)資本市場(chǎng)健康發(fā)展,就必須對(duì)上市公司的盈余管理問題進(jìn)行研究和治理。創(chuàng)業(yè)板上市公司作為中國(guó)證券市場(chǎng)的特殊產(chǎn)物,其盈余管理行為更具有代表性和研究的必要性。 本文選擇創(chuàng)業(yè)板上市公司作為研究對(duì)象,對(duì)其盈余管理行為和方式選擇進(jìn)行研究,以便更深入地了解中國(guó)創(chuàng)業(yè)板上市公司進(jìn)行盈余管理方式選擇的具體動(dòng)機(jī),幫助財(cái)務(wù)信息使用者全面、正確地認(rèn)識(shí)創(chuàng)業(yè)板上市公司的盈余質(zhì)量及價(jià)值,也為規(guī)范創(chuàng)業(yè)板上市行為提供依據(jù)及建議,為促進(jìn)中國(guó)資本市場(chǎng)的持續(xù)穩(wěn)定發(fā)展奠定基礎(chǔ)。 本文首先對(duì)盈余管理的存在性和方式選擇兩個(gè)方面進(jìn)行了綜述,闡述了盈余管理的內(nèi)涵、盈余管理的理論基礎(chǔ)以及盈余管理的計(jì)量方法和模型。接著介紹了創(chuàng)業(yè)板上市公司的基本概念以及創(chuàng)業(yè)板上市公司盈余管理的行為方式。然后重點(diǎn)進(jìn)行了實(shí)證檢驗(yàn)和分析。本文選取2009年10月23日創(chuàng)業(yè)板開板以來在創(chuàng)業(yè)板上市的公司為研究樣本,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回歸分析的方法,得出研究結(jié)果：一方面中國(guó)創(chuàng)業(yè)板上市公司存在盈余管理行為；另一方面中國(guó)創(chuàng)業(yè)板上市公司存在盈余管理行為方式偏好,即運(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,基于前面的理論闡述和實(shí)證檢驗(yàn)分析,本文提出中國(guó)對(duì)創(chuàng)業(yè)板上市公司盈余管理行為的治理措施,即：完善會(huì)計(jì)準(zhǔn)則、強(qiáng)化創(chuàng)業(yè)板上市公司的內(nèi)部治理結(jié)構(gòu)和加強(qiáng)對(duì)創(chuàng)業(yè)板上市公司的監(jiān)督審計(jì)等。這對(duì)于促進(jìn)證券市場(chǎng)的有序運(yùn)行具有重要的理論和現(xiàn)實(shí)意義。
[Abstract]:There have been more than 20 years of research on earnings management at home and abroad.With the development of China's capital market and the rapid increase of the number of listed companies, earnings management of listed companies has gradually become a new research topic in domestic accounting theory and practice.Earnings management is one of the important reasons for accounting information distortion in China.In order to solve this problem and make the Chinese capital market develop healthily, it is necessary to study and manage the earnings management of listed companies.As a special product of Chinese securities market, gem listed companies' earnings management behavior is more representative and necessary.This paper chooses the gem listed companies as the research object, studies the earnings management behavior and the way choice, in order to understand the Chinese gem listed companies' specific motivation to choose the earnings management mode.To help the financial information users fully understand the earnings quality and value of gem listed companies, to provide the basis and suggestions for standardizing gem listing, and to lay a foundation for the sustainable and stable development of Chinese capital market.This paper first summarizes the existence and mode selection of earnings management, and expounds the connotation of earnings management, the theoretical basis of earnings management, and the measurement methods and models of earnings management.Then it introduces the basic concept of gem listed companies and the behavior of earnings management of gem listed companies.Then focus on empirical testing and analysis.This paper selects the companies listed on the gem since October 23, 2009 as the research sample, and carries on the empirical test and the analysis to the earnings management behavior and the earnings management behavior of the sample companies respectively.By establishing the research model, putting forward the hypothesis and testing analysis, and using the statistical software SPSS regression analysis, the research results are as follows: on the one hand, the listed companies in the gem of China have earnings management behavior;On the other hand, the listed companies in gem have the behavior preference of earnings management, that is, the preference order is: investment income, debt restructuring, subsidy income, non-current assets disposal profit and loss by using linear regression test.Finally, based on the previous theoretical analysis and empirical analysis, this paper puts forward the governance measures of earnings management of listed companies in gem, that is, to improve accounting standards.Strengthen the internal governance structure of gem listed companies and strengthen the supervision and audit of gem listed companies.This has important theoretical and practical significance for promoting the orderly operation of the securities market.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 顧兆峰;論盈余管理[J];財(cái)經(jīng)研究;2000年03期

2 趙景文;許育瑜;;兩稅合并、稅收籌劃與盈余管理方式選擇[J];財(cái)經(jīng)研究;2012年01期

3 楊七中;;虧損上市公司盈余管理實(shí)證研究——以2006年首次被ST公司為例[J];財(cái)會(huì)通訊;2010年27期

4 胡萍;;資產(chǎn)減值準(zhǔn)則盈余管理影響分析[J];財(cái)會(huì)通訊;2012年09期

5 李杰;;虧損上市公司盈余管理問題探析[J];財(cái)會(huì)通訊;2012年11期

6 吳江濤;盈余管理的原因及其抑制剖析[J];財(cái)會(huì)月刊;2003年01期

7 魏濤;陸正飛;單宏偉;;非經(jīng)常性損益盈余管理的動(dòng)機(jī)、手段和作用研究——來自中國(guó)上市公司的經(jīng)驗(yàn)證據(jù)[J];管理世界;2007年01期

8 陳小悅,肖星,過曉艷;配股權(quán)與上市公司利潤(rùn)操縱[J];經(jīng)濟(jì)研究;2000年01期

9 張阿曼;;新會(huì)計(jì)準(zhǔn)則下我國(guó)的資產(chǎn)減值會(huì)計(jì)存在的問題及改進(jìn)思路[J];科技信息(學(xué)術(shù)研究);2008年29期

10 陸建橋;中國(guó)虧損上市公司盈余管理實(shí)證研究[J];會(huì)計(jì)研究;1999年09期

相關(guān)碩士學(xué)位論文 前3條

1 李賢友;我國(guó)虧損上市公司盈余管理方式選擇研究[D];西北大學(xué);2009年

2 張毅;“微利”上市公司盈余管理實(shí)證研究[D];南京航空航天大學(xué);2009年

3 郭晨鳴;IPO重啟首日超額收益實(shí)證分析[D];安徽大學(xué);2010年

，

本文編號(hào)：1763033