發(fā)布時(shí)間：2018-11-17 20:15

【摘要】：以2011-2014年滬深兩市A股上市公司為研究對象,探討了媒體關(guān)注對盈余管理的影響機(jī)理,并探索了媒體關(guān)注對不同政治關(guān)聯(lián)類型上市公司盈余管理的影響差異。研究發(fā)現(xiàn):媒體關(guān)注可以有效地約束盈余管理行為,其中媒體關(guān)注對真實(shí)盈余管理的約束力強(qiáng)于應(yīng)計(jì)盈余管理;政治關(guān)聯(lián)企業(yè)的盈余管理程度顯著高于非政治關(guān)聯(lián)企業(yè);相對于具有政治關(guān)聯(lián)的上市公司而言,媒體關(guān)注對不具有政治關(guān)聯(lián)上市公司的盈余管理約束力更強(qiáng)。
[Abstract]:Taking the A-share listed companies of Shanghai and Shenzhen stock markets in 2011-2014 as the research object, this paper discusses the influence mechanism of media attention on earnings management, and probes into the differences of the influence of media attention on earnings management of listed companies with different political connections. It is found that media attention can effectively restrain earnings management behavior, in which media concern is more binding to real earnings management than accrual earnings management, and the degree of earnings management of politically-affiliated enterprises is significantly higher than that of non-political affiliated enterprises. Compared with the listed companies with political connection, the media pay more attention to the earnings management of the listed companies without political affiliation.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會計(jì)學(xué)院/中國內(nèi)部控制研究中心;
【基金】：國家自然科學(xué)基金項(xiàng)目(71172136) 國家社會科學(xué)基金青年項(xiàng)目(13CGL060) 教育部人文社會科學(xué)研究青年基金項(xiàng)目(14YJC790020) 中國博士后科學(xué)基金項(xiàng)目(2014M560199) 遼寧省教育廳科學(xué)研究一般項(xiàng)目(LN2016YB107) 東北財(cái)經(jīng)大學(xué)青年科研人才培育項(xiàng)目(DUFE2016Q01)
【分類號】：F275;D0
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本文編號：2338925