本文選題：產(chǎn)品市場(chǎng)勢(shì)力 + 行業(yè)競(jìng)爭(zhēng)��； 參考：《會(huì)計(jì)研究》2014年08期

【摘要】：本文基于中國(guó)A股上市公司的經(jīng)驗(yàn)數(shù)據(jù),考察了公司產(chǎn)品市場(chǎng)勢(shì)力、行業(yè)競(jìng)爭(zhēng)程度與盈余管理水平之間的關(guān)系。研究發(fā)現(xiàn),公司的產(chǎn)品市場(chǎng)勢(shì)力越弱,其越傾向于執(zhí)行更高強(qiáng)度的盈余管理活動(dòng);這一結(jié)論在行業(yè)層面也同樣成立,競(jìng)爭(zhēng)越激烈的行業(yè),其相應(yīng)的總體盈余管理水平也越高。本文的經(jīng)驗(yàn)證據(jù)為投資者和監(jiān)管層從產(chǎn)業(yè)組織層面理解公司的會(huì)計(jì)信息質(zhì)量提供了有意義的參考。
[Abstract]:Based on the empirical data of A-share listed companies in China, this paper investigates the relationship among the market power, the degree of industry competition and the earnings management level of Chinese A-share listed companies. It is found that the weaker the market power of the company is, the more it tends to carry out higher intensity earnings management activities, and this conclusion is also true in the industry level. The more competitive the industry, the higher the corresponding overall earnings management level. The empirical evidence of this paper provides a meaningful reference for investors and regulators to understand the quality of accounting information from the level of industry organization.
【作者單位】： 浙江大學(xué);復(fù)旦大學(xué);
【分類號(hào)】：F832.51;F275

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本文編號(hào)：1806626