本文選題：其他綜合收益　切入點：盈余質(zhì)量　出處：《西南交通大學(xué)》2017年碩士論文

【摘要】：為了應(yīng)對證券市場經(jīng)濟(jì)的快速發(fā)展,在2014年我國出臺了新的企業(yè)會計準(zhǔn)則,其主要對其他綜合收益相關(guān)內(nèi)容提出了一些要求,其規(guī)定上市公司必須在資產(chǎn)負(fù)債表的所有者項目下列報其他綜合收益,并要求在利潤表中分類披露其他綜合收益。上述新規(guī)定使得投資者更加關(guān)注企業(yè)的其他綜合收益。投資者由于對其他綜合收益信息的關(guān)注度提高,所以其能夠比較容易發(fā)現(xiàn)公司利用未實現(xiàn)損益操縱盈余的方式以及手段,其可能會限制企業(yè)相關(guān)利潤操縱的行為,限制公司盈余管理的空間,提高盈余質(zhì)量。所以本文主要是基于2014年新準(zhǔn)則制度背景來對比研究其他綜合收益在分類列報前后對盈余質(zhì)量產(chǎn)生的影響,想探討一下該影響究竟是積極的還是消極的。本文研究對象主要為深市A股上市公司,其主要是基于盈余質(zhì)量可靠性和價值相關(guān)性兩方面視角來研究其他綜合收益在分類列報前后對盈余質(zhì)量產(chǎn)生的影響。本文主要選取可操控性應(yīng)計利潤的絕對值(DA)變化大小趨勢來度量盈余質(zhì)量的可靠性。本文主要是對比分析其他綜合收益分類列報前后年度DA的主要變化趨勢,研究發(fā)現(xiàn)其他綜合收益分類列報后的可操控性應(yīng)計利潤低于分類列報前的可操控性應(yīng)計利潤,從而得出其他綜合收益分類列報后提高了盈余質(zhì)量的可靠性。除此之外本文主要選取了凈利潤以及綜合收益來衡量盈余指標(biāo),并構(gòu)建價格模型來研究。研究發(fā)現(xiàn)其他綜合收益分類列報后的凈利潤以及綜合收益的價值相關(guān)性降低了,進(jìn)而得出其他綜合收益分類列報后的盈余質(zhì)量價值相關(guān)性低于其他綜合收益分類列報前的價值相關(guān)性,除此之外本文還單獨檢驗了其他綜合收益的價值相關(guān)性。研究得出:其他綜合收益單項列報前時不具有價值相關(guān)性,而其他綜合收益分類列報時具有價值相關(guān)性。以后期間能夠重分類進(jìn)損益的其他綜合收益具有正的價值相關(guān)性。但以后期間不能夠重分類進(jìn)損益的其他綜合收益不具有價值相關(guān)性。本文通過實證驗證了相關(guān)假設(shè),并提出了一些相關(guān)政策建議。從宏觀方面來看,要求會計準(zhǔn)則制定機(jī)構(gòu)對其他綜合收益的規(guī)定更加詳細(xì)更加明確,并加大其宣傳推廣力度。除此之外還要求我國擬定一系列可以量化的評價盈余質(zhì)量的方法。從微觀方面來看,要求企業(yè)相關(guān)人員認(rèn)真學(xué)習(xí)綜合收益相關(guān)知識,企業(yè)應(yīng)該對相關(guān)人員進(jìn)行定期培訓(xùn)。
[Abstract]:In order to cope with the rapid development of the securities market economy, in 2014, China introduced new accounting standards for enterprises, which mainly put forward some requirements for other related contents of comprehensive income.It requires listed companies to report other aggregate income under the owner's item on the balance sheet and to require other combined earnings to be classified in the income statement.The new rules make investors pay more attention to other combined returns.Because investors pay more attention to other comprehensive income information, it is easier for them to find out the ways and means that companies use unrealized profits and losses to manipulate earnings, which may limit the behavior of related profit manipulation.Limit the space of earnings management and improve earnings quality.So this paper is mainly based on the background of the new standard system in 2014 to compare and study the impact of other comprehensive income on earnings quality before and after classification, and to explore whether the impact is positive or negative.Based on the reliability of earnings quality and the correlation of value, this paper studies the impact of other comprehensive returns on earnings quality before and after classification and presentation.In this paper, we choose the trend of absolute value of controllable accrual profit (DAA) to measure the reliability of earnings quality.This paper mainly compares and analyzes the major trends of DA before and after other comprehensive income classification reports, and finds that the operable accrued profits after other comprehensive income classification are lower than those before classification.It is concluded that the reliability of earnings quality is improved after other comprehensive income classification is reported.In addition, this paper mainly selects the net profit and the comprehensive income to measure the surplus index, and constructs the price model to study.The study found that the net profit and the value relevance of the combined income were reduced after the classification of other combined income.Then it is concluded that the value correlation of earnings quality after other comprehensive income classification is lower than that before other comprehensive income classification. In addition, this paper also tests the value correlation of other comprehensive income separately.The results show that other comprehensive income has no value correlation before it is reported, while other comprehensive income has value correlation when it is classified.Other combined gains and losses that can be reclassified in subsequent periods have positive value correlations.But other combined gains that cannot be reclassified in subsequent periods are not of value relevance.This paper verifies the relevant hypotheses and puts forward some relevant policy recommendations.From the macro point of view, the accounting standard-setting agencies are required to make more detailed and explicit regulations on other comprehensive returns and to increase their publicity and promotion.In addition, China is also required to develop a series of quantifiable methods to evaluate earnings quality.From the micro point of view, the related personnel of the enterprise should learn the relevant knowledge of the comprehensive income seriously, and the enterprise should carry on the regular training to the related personnel.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

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本文編號：1703002