本文關(guān)鍵詞： 審計(jì)質(zhì)量 事務(wù)所規(guī)模 盈余管理 可控應(yīng)計(jì)利潤(rùn) 信息質(zhì)量　出處：《重慶大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：可控應(yīng)計(jì)利潤(rùn)是非常重要的會(huì)計(jì)盈余數(shù)據(jù),能夠反應(yīng)證券市場(chǎng)的信息和公司潛在的經(jīng)濟(jì)價(jià)值。目前我國(guó)企業(yè)進(jìn)行盈余管理的情況越來越普遍,大多數(shù)公司在首次公開發(fā)行股票、配股、增發(fā)股票和扭虧時(shí),往往會(huì)進(jìn)行盈余管理(主要是對(duì)可控應(yīng)計(jì)利潤(rùn)進(jìn)行操縱),造成會(huì)計(jì)信息失真。提高審計(jì)質(zhì)量可以增加會(huì)計(jì)報(bào)表的可信度。本文首先回顧了國(guó)內(nèi)外的相關(guān)文獻(xiàn),利用這些已有的研究方法和結(jié)論結(jié)合我國(guó)特有的研究背景,提出了3個(gè)研究假設(shè)。首先使用修正瓊斯模型,計(jì)算出可控應(yīng)計(jì)利潤(rùn),將會(huì)計(jì)盈余分成現(xiàn)金流量、非可控應(yīng)計(jì)利潤(rùn)、可控應(yīng)計(jì)利潤(rùn)三部分,以審計(jì)質(zhì)量(以我國(guó)會(huì)計(jì)師事務(wù)所規(guī)模衡量,市場(chǎng)份額在前十位為“十大”,表示審計(jì)質(zhì)量高,反之審計(jì)質(zhì)量低)作為可控應(yīng)計(jì)利潤(rùn)的控制變量,然后分別與累計(jì)報(bào)酬率、未來盈利能力、未來現(xiàn)金流量進(jìn)行多元回歸分析,結(jié)果發(fā)現(xiàn): 1)在我國(guó)審計(jì)市場(chǎng),“十大”比“非十大”對(duì)盈余管理的容忍度更小,表明審計(jì)質(zhì)量的提高能夠抑制可控應(yīng)計(jì)利潤(rùn)過度操縱。 2)審計(jì)質(zhì)量越高,可控應(yīng)計(jì)利潤(rùn)的噪音越小。在證券市場(chǎng)上表現(xiàn)為可控應(yīng)計(jì)利潤(rùn)和累計(jì)報(bào)酬率相關(guān)性更加顯著。在公司未來狀況表現(xiàn)為可控應(yīng)計(jì)利潤(rùn)和未來盈利能力、未來現(xiàn)金流量相關(guān)性更加顯著。
[Abstract]:Controllable accrual profit is a very important data of accounting earnings, which can reflect the information of the stock market and the potential economic value of the company. At present, the situation of earnings management in Chinese enterprises is becoming more and more common. When issuing additional shares and turning losses, Earnings management is often carried out (mainly by manipulating controllable accrual profits, resulting in accounting information distortion. Improving audit quality can increase the credibility of accounting statements. First, this paper reviews the relevant literature at home and abroad. Based on these existing research methods and conclusions, three research hypotheses are put forward. Firstly, the controllable accrual profit is calculated by using the modified Jones model, and the accounting surplus is divided into cash flow and uncontrollable accrual profit. The three parts of controllable accrual profit (measured by the scale of accounting firm in our country, the market share in the top ten is "10", which means the audit quality is high, otherwise the audit quality is low) as the control variable of controllable accrual profit. Then multivariate regression analysis was carried out with cumulative rate of return, future profitability and future cash flow. The results showed that:. 1) in the audit market of our country, the tolerance of "ten" to earnings management is smaller than that of "non-ten", which indicates that the improvement of audit quality can restrain the excessive manipulation of controllable accrual profit. 2) the higher the audit quality, the lower the noise of controllable accrual profit. In the stock market, the correlation between controllable accrual profit and cumulative rate of return is more significant. Future cash flow correlation is more significant.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 萬佳;獨(dú)立審計(jì)對(duì)公司真實(shí)經(jīng)營(yíng)業(yè)績(jī)影響的研究[D];中南大學(xué);2010年

2 郭蓓麗;應(yīng)計(jì)利潤(rùn)、應(yīng)計(jì)質(zhì)量與資產(chǎn)收益[D];西南交通大學(xué);2011年

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本文編號(hào)：1506805