本文關(guān)鍵詞： 產(chǎn)品市場競爭 應(yīng)計盈余管理 真實盈余管理　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)量對會計信息存在的價值造成了巨大的影響。已有的文獻大量研究了上市公司內(nèi)部的治理機制從股權(quán)結(jié)構(gòu)到產(chǎn)品性質(zhì)對盈余管理的影響。上市公司管理層為了更好的吸引投資者,通常運用盈余管理改變會計盈余信息從而提高財務(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,更有整個環(huán)境,行業(yè)特點及相關(guān)制度等外界因素的作用,然而對于經(jīng)營層面的外部因素研究相對還比較少�，F(xiàn)代競爭理論允許從產(chǎn)品市場競爭這一嶄新的視角作為切入點,去研究產(chǎn)品市場競爭對盈余管理的影響。此外,對于盈余管理的研究更多的指向應(yīng)計盈余管理,相較之下,對于真實盈余管理的研究甚少,產(chǎn)品市場競爭不僅對于應(yīng)計盈余管理更有真實盈余管理的影響研究仍是一個沒有被足夠重視的問題。論文從產(chǎn)品市場競爭出發(fā),在已有的相關(guān)研究基礎(chǔ)上,結(jié)合了現(xiàn)代競爭理論、產(chǎn)權(quán)理論、信息不對稱理論、破產(chǎn)清算威脅假說及委托代理理論以及我國上市公司身處的環(huán)境與背景,將產(chǎn)品市場競爭與盈余管理放置于同一個邏輯框架中去探討與研究。論文運用規(guī)范研究從理論上研究了產(chǎn)品市場競爭對盈余管理的影響,與此同時選取了 2013-2015這三年我國的滬深兩市A股的上市公司作為論文研究的對象,通過實證檢驗了產(chǎn)品市場競爭對盈余管理的影響,并選取回歸模型對二者的關(guān)系進行實證分析,并對結(jié)果做出穩(wěn)健性檢驗,最后對由于產(chǎn)品市場競爭引發(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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

【參考文獻】

相關(guān)期刊論文 前10條

1 陳沉;李哲;王磊;賈西猛;;媒體關(guān)注和應(yīng)計及真實盈余管理——基于內(nèi)部控制視角的經(jīng)驗證據(jù)[J];現(xiàn)代管理科學(xué);2016年11期

2 何宏欣;;惟有產(chǎn)品升級才能提高市場競爭力[J];農(nóng)機市場;2016年10期

3 楊繼偉;馮英;;產(chǎn)品市場競爭、高管激勵與投資效率[J];財會通訊;2016年26期

4 劉曉華;張利紅;;產(chǎn)品市場競爭、會計信息質(zhì)量與投資效率——2001—2014年中國A股市場的經(jīng)驗證據(jù)[J];中央財經(jīng)大學(xué)學(xué)報;2016年09期

5 樊嘉鈺;汪蕾;;應(yīng)計盈余管理與真實盈余管理比較研究[J];現(xiàn)代經(jīng)濟信息;2016年15期

6 黃俊;李挺;;盈余管理、IPO審核與資源配置效率[J];會計研究;2016年07期

7 歐璐;;淺析盈余管理[J];時代金融;2016年18期

8 賈巧玉;周嘉南;;交叉上市企業(yè)應(yīng)計盈余管理和真實盈余管理研究[J];管理科學(xué);2016年03期

9 邢立全;王韋程;陳漢文;;產(chǎn)品市場競爭、競爭地位與盈余管理[J];南京審計大學(xué)學(xué)報;2016年03期

10 王麗娟;朱霞;;股權(quán)激勵對應(yīng)計與真實盈余管理的影響檢驗——基于企業(yè)生命周期視角[J];財會月刊;2016年05期

，

本文編號：1482823