發(fā)布時(shí)間：2018-09-07 16:46

【摘要】：以我國(guó)滬深兩市A股數(shù)據(jù),檢驗(yàn)了企業(yè)處于生命周期的不同階段,管理層權(quán)力對(duì)應(yīng)計(jì)盈余管理和真實(shí)盈余管理的影響。研究結(jié)果發(fā)現(xiàn):企業(yè)生命周期會(huì)影響管理層權(quán)力對(duì)盈余管理方式的選擇。管理層權(quán)力較高的上市公司在做出盈余管理策略時(shí),會(huì)選擇在企業(yè)成長(zhǎng)期進(jìn)行應(yīng)計(jì)盈余管理,而選擇在成長(zhǎng)期、成熟期和衰退期進(jìn)行真實(shí)活動(dòng)盈余管理。進(jìn)一步研究發(fā)現(xiàn):權(quán)力高管在實(shí)施應(yīng)計(jì)盈余管理后提高了股票交易活躍度,而在實(shí)施真實(shí)盈余管理活動(dòng)后降低了股票交易活躍度。
[Abstract]:Based on the A-share data of China's Shanghai and Shenzhen stock markets, this paper examines the influence of management power on earnings management and real earnings management in different stages of the life cycle. The results show that the life cycle of enterprises will affect the choice of management power to earnings management. When the listed company with higher management power makes earnings management strategy, it will choose to carry on the accrual earnings management in the enterprise growth period, and choose to carry on the real activity earnings management in the growth period, the mature period and the decline period. The further study shows that after implementing accrual earnings management, power executives increase the activity of stock trading, but reduce the activity of stock trading after the implementation of real earnings management.
【作者單位】： 南京大學(xué)財(cái)務(wù)與會(huì)計(jì)研究院;
【基金】：江蘇省博士生創(chuàng)新計(jì)劃項(xiàng)目(IAPHD)
【分類號(hào)】：F275;F272.91

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