本文選題：成本粘性　切入點：盈余管理　出處：《暨南大學》2013年碩士論文　論文類型：學位論文

【摘要】：社會經(jīng)濟環(huán)境地不斷變化促使管理者對企業(yè)的成本進行積極地管理，管理層的相關(guān)決策對成本習性產(chǎn)生了一定的影響，，研究學者借用經(jīng)濟學中價格粘性的概念將這種影響定義為成本粘性，有關(guān)成本粘性的研究開啟了成本與管理會計實證研究新的重要方向，為管理會計與財務會計之間相互作用的研究建立起了一座橋梁。 本文以我國資本市場上市公司的財務數(shù)據(jù)為研究對象，考察了我國上市公司應計盈余管理行為對成本粘性的影響，區(qū)分扭虧、披露微小利潤和大洗澡三種不同的應計盈余管理動機，得到了具有不同調(diào)節(jié)機制的應計盈余管理動機對上市公司成本粘性影響的表現(xiàn)，實證檢驗結(jié)果支持本文提出的研究假設(shè)，即向上調(diào)節(jié)類盈余管理動機會弱化成本粘性而向下調(diào)節(jié)類盈余管理動機會增強成本粘性。同時借用我國新會計準則實施的良好契機，在深入分析了新會計準則中有關(guān)《資產(chǎn)減值》準則可能帶來的影響的前提下，進一步考察了我國新會計準則的執(zhí)行對成本粘性產(chǎn)生的影響，研究結(jié)果表明新會計準則對成本粘性的影響主要在于管理費用而非銷售費用，間接地證實了應計盈余管理行為的存在性以及應計盈余管理行為對成本粘性產(chǎn)生的影響。
[Abstract]:The ever-changing social and economic environment urges managers to actively manage the cost of the enterprise, and the related decisions of the management have a certain impact on the cost habits. The researchers use the concept of price stickiness in economics to define this effect as cost stickiness. The research on cost stickiness has opened a new and important direction of empirical research on cost and management accounting. A bridge has been established for the study of the interaction between management accounting and financial accounting. Taking the financial data of listed companies in the capital market of our country as the research object, this paper investigates the effect of accrual earnings management behavior on cost stickiness of listed companies in our country, and distinguishes them from losses. Three different motives of accrual earnings management are disclosed, such as small profit and big bath, and the effect of accrual earnings management motivation with different adjustment mechanisms on the cost viscosity of listed companies is obtained. The empirical test results support the research hypothesis proposed in this paper. That is, the motivation of upward adjustment earnings management will weaken the cost stickiness, while the downward regulation type earnings management motivation will enhance the cost viscosity, and at the same time, we can borrow the good opportunity of the implementation of the new accounting standards of our country. Based on the in-depth analysis of the possible impact of the new accounting standards on asset impairment, the impact of the implementation of the new accounting standards on cost stickiness is further investigated. The results show that the impact of the new accounting standards on cost stickiness mainly lies in the management expenses rather than the sales expenses, which indirectly proves the existence of the accrual earnings management behavior and the effect of the accrual earnings management behavior on the cost stickiness.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.51;F275;F233

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