【摘要】：盈余管理是一個(gè)與投資者保護(hù)和會計(jì)準(zhǔn)則制定緊密相關(guān)的重要問題,它已經(jīng)成為會計(jì)乃至經(jīng)濟(jì)領(lǐng)域的重要研究課題。盈余管理的方法包括真實(shí)盈余管理和應(yīng)計(jì)盈余管理兩種,目前學(xué)術(shù)界的研究主要關(guān)注的是盈余管理的經(jīng)濟(jì)后果與監(jiān)管方面的問題。但管理者就如何在兩種盈余管理方法中進(jìn)行權(quán)衡選擇這一問題未做深入討論。本文基于成本收益理論,以滬深兩市上市公司作為樣本進(jìn)行實(shí)證檢驗(yàn),研究管理者如何選擇盈余管理方法。研究發(fā)現(xiàn)真實(shí)盈余管理的成本和應(yīng)計(jì)盈余管理的水平正相關(guān)。同樣,應(yīng)計(jì)盈余管理的成本與真實(shí)盈余管理的水平也是正相關(guān),說明管理者會考慮兩種方法的成本孰低進(jìn)行選擇。本文還發(fā)現(xiàn)管理者會根據(jù)當(dāng)年已實(shí)現(xiàn)的真實(shí)盈余管理的結(jié)果,調(diào)整其應(yīng)計(jì)盈余管理的水平,即兩種盈余管理方法之間有替代關(guān)系。通過分析管理者選擇盈余管理方法的過程,提出通過增加盈余管理成本以及結(jié)合企業(yè)的具體情況,針對不同時(shí)期企業(yè)盈余管理的方法程度存在的差異,采取不同監(jiān)管措施的建議。
[Abstract]:Earnings management is an important issue closely related to investor protection and accounting standards, which has become an important research topic in the field of accounting and even economy. The methods of earnings management include real earnings management and accrued earnings management. At present, the academic research mainly focuses on the economic consequences and supervision of earnings management. However, there is no in-depth discussion on how to weigh and choose between the two earnings management methods. Based on the cost-benefit theory, this paper takes the listed companies in Shanghai and Shenzhen stock markets as samples for empirical test, and studies how managers choose earnings management methods. It is found that the cost of real earnings management is positively correlated with the level of accrued earnings management. Similarly, the cost of accrued earnings management is also positively correlated with the level of real earnings management, indicating that managers will consider the lower cost of the two methods to choose. It is also found that managers will adjust the level of accrued earnings management according to the results of real earnings management realized in that year, that is, there is an alternative relationship between the two earnings management methods. By analyzing the process of managers choosing earnings management methods, this paper puts forward the differences of earnings management methods in different periods by increasing the cost of earnings management and combining with the specific situation of enterprises. Recommendations for different regulatory measures.
【作者單位】： 內(nèi)蒙古大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：國家自然科學(xué)基金項(xiàng)目“產(chǎn)業(yè)波及視角下的資源型企業(yè)可持續(xù)增長評價(jià)、影響因素與最優(yōu)路徑選擇”(編號:71262009) 內(nèi)蒙古自然科學(xué)基金項(xiàng)目“煤炭行業(yè)資源整合模式、能力與經(jīng)濟(jì)后果研究——基于內(nèi)蒙古的數(shù)據(jù)”(編號:2016MS0722)的資助
【分類號】：F275

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