本文選題：新企業(yè)會計準則 + 截面操控性應計利潤��； 參考：《暨南大學》2011年碩士論文

【摘要】：自2007年1月1日起,我國上市公司全面執(zhí)行與高質量的國際會計準則趨同的新企業(yè)會計準則。本文正是基于這一制度變遷,以2004-2009年我國滬深兩市A股上市公司為研究樣本,對新企業(yè)會計準則是否提高了我國上市公司會計信息的核心部分——盈余信息的質量進行了研究,我們是以截面操控性應計利潤絕對值作為盈余質量的替代變量的。然而,截面操控性應計利潤絕對值也常常用作對盈余管理進行度量,在檢驗了以截面操控性應計利潤絕對值為替代變量的盈余管理是否與審計師變更顯著相關后,對盈余質量改善與否給審計師變更帶來的影響做一個總結。 具體來說,本文的研究思路為：首先,根據(jù)修正Jones模型分行業(yè)分年度進行回歸得出各樣本公司的截面操控性應計利潤,以截面操控性應計利潤絕對值作為盈余質量的考察指標；其次,在控制非準則因素的基礎上,對衡量盈余質量的模型進行回歸,以此考察新企業(yè)會計準則實施后,我國上市公司盈余質量是否確實得到提高；再次,考察用相同指標衡量的盈余管理與審計師變更是否顯著相關。有學者研究發(fā)現(xiàn)上市公司的性質與其盈余質量相關,為深入研究更富彈性的新企業(yè)會計準則對不同性質上市公司的影響,我們以實際控制人屬性為區(qū)分標準將樣本分為國有企業(yè)組和民營企業(yè)組進行考察。與之對應,在研究盈余管理與審計師變更之間的關系時也對樣本作出了同樣的分組。 我們的研究結果發(fā)現(xiàn),新企業(yè)會計準則實施后,我國上市公司盈余質量整體有所上升,進行了更少的盈余管理,盈余管理顯著地影響著審計師變更,最終導致了審計師變更行為的減少。在對樣本進行分組研究后,我們發(fā)現(xiàn)國有上市公司組的檢驗結果基本與全樣本一致,但是在民營企業(yè)組我們并沒有找到有力證據(jù)支持相關假設。
[Abstract]:Since January 1, 2007, China's listed companies have fully implemented the new accounting standards for enterprises that converge with high quality international accounting standards. Based on this institutional change, this paper studies whether the new accounting standards have improved the quality of earnings information, which is the core part of accounting information of listed companies in China, taking the A-share listed companies of Shanghai and Shenzhen stock markets from 2004 to 2009 as the research samples. We take the absolute value of accrual profit as the substitute variable of earnings quality. However, the absolute value of cross-section accrual profit is also often measured by earnings management. After testing whether earnings management with cross-section control accrual profit absolute value as a substitute variable is significantly related to auditor change, Summarize the effect of earnings quality improvement on auditor change. Specifically, the research ideas of this paper are as follows: firstly, according to the modified Jones model, the cross-section operating accrual profit of each sample company is obtained by industry regression, and the absolute value of cross-section control accrual profit is taken as the inspection index of earnings quality; Secondly, on the basis of controlling non-standard factors, the model of measuring earnings quality is regressed to investigate whether the earnings quality of listed companies in China has really been improved after the implementation of the new accounting standards. To investigate whether earnings management measured by the same indicators is significantly related to auditor change. Some scholars have found that the nature of listed companies is related to their earnings quality. The sample is divided into state-owned enterprise group and private enterprise group. In contrast, the relationship between earnings management and auditor change is also divided into the same group. Our research results show that after the implementation of the new accounting standards for enterprises, the earnings quality of listed companies in China has increased as a whole, and less earnings management has been carried out, and earnings management has significantly affected the change of auditors. Finally, it leads to the reduction of auditor's change behavior. After grouping the samples, we find that the test results of the state-owned listed companies are basically consistent with the full sample, but in the private enterprise group, we do not find strong evidence to support the relevant assumptions.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F233;F239.4

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本文編號：1949434