本文關(guān)鍵詞： 產(chǎn)品市場(chǎng)競(jìng)爭(zhēng) 應(yīng)計(jì)盈余管理 真實(shí)盈余管理　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：盈余信息中所能夠包含的信息具有比現(xiàn)金流量、股利等更為重要的信息內(nèi)容,因此盈余信息的質(zhì)量對(duì)會(huì)計(jì)信息存在的價(jià)值造成了巨大的影響。已有的文獻(xiàn)大量研究了上市公司內(nèi)部的治理機(jī)制從股權(quán)結(jié)構(gòu)到產(chǎn)品性質(zhì)對(duì)盈余管理的影響。上市公司管理層為了更好的吸引投資者,通常運(yùn)用盈余管理改變會(huì)計(jì)盈余信息從而提高財(cái)務(wù)表現(xiàn)。但是現(xiàn)有的研究已經(jīng)說明,盈余管理不僅僅只受企業(yè)內(nèi)部自身因素的影響,更有整個(gè)環(huán)境,行業(yè)特點(diǎn)及相關(guān)制度等外界因素的作用,然而對(duì)于經(jīng)營(yíng)層面的外部因素研究相對(duì)還比較少�，F(xiàn)代競(jìng)爭(zhēng)理論允許從產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)這一嶄新的視角作為切入點(diǎn),去研究產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)對(duì)盈余管理的影響。此外,對(duì)于盈余管理的研究更多的指向應(yīng)計(jì)盈余管理,相較之下,對(duì)于真實(shí)盈余管理的研究甚少,產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)不僅對(duì)于應(yīng)計(jì)盈余管理更有真實(shí)盈余管理的影響研究仍是一個(gè)沒有被足夠重視的問題。論文從產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)出發(fā),在已有的相關(guān)研究基礎(chǔ)上,結(jié)合了現(xiàn)代競(jìng)爭(zhēng)理論、產(chǎn)權(quán)理論、信息不對(duì)稱理論、破產(chǎn)清算威脅假說及委托代理理論以及我國(guó)上市公司身處的環(huán)境與背景,將產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)與盈余管理放置于同一個(gè)邏輯框架中去探討與研究。論文運(yùn)用規(guī)范研究從理論上研究了產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)對(duì)盈余管理的影響,與此同時(shí)選取了 2013-2015這三年我國(guó)的滬深兩市A股的上市公司作為論文研究的對(duì)象,通過實(shí)證檢驗(yàn)了產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)對(duì)盈余管理的影響,并選取回歸模型對(duì)二者的關(guān)系進(jìn)行實(shí)證分析,并對(duì)結(jié)果做出穩(wěn)健性檢驗(yàn),最后對(duì)由于產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)引發(fā)的上市公司盈余管理行為提出相關(guān)建議。
[Abstract]:Earnings information can contain more important information than cash flow, dividend and so on. Therefore, the quality of earnings information has a great impact on the value of accounting information. The existing literature has studied the influence of governance mechanism of listed companies from ownership structure to product nature on earnings management. Company management to better attract investors. Earnings management is usually used to change accounting earnings information so as to improve financial performance. However, existing research has shown that earnings management is not only affected by the internal factors of the enterprise, but also has the whole environment. The role of external factors such as industry characteristics and related institutions, however, there is relatively little research on the external factors at the level of business. Modern competition theory allows from the product market competition as a new perspective as a starting point. To study the impact of product market competition on earnings management. In addition, the study of earnings management is more directed to accrual earnings management, compared with the real earnings management research is very little. The research on the effect of product market competition not only on accrual earnings management but also on real earnings management is still a problem that has not been paid enough attention to. It combines modern competition theory, property right theory, information asymmetry theory, bankruptcy liquidation threat hypothesis and principal-agent theory, as well as the environment and background of listed companies in China. Product market competition and earnings management are placed in the same logical framework to explore and study. This paper theoretically studies the impact of product market competition on earnings management by normative research. At the same time, this paper selects the listed companies of Shanghai and Shenzhen A-shares in 2013 to 2015 as the research object, and tests the impact of product market competition on earnings management. The regression model is selected to analyze the relationship between them, and the results are tested with robustness. Finally, some suggestions on earnings management behavior of listed companies caused by product market competition are put forward.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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