黑龙江省上市公司盈余管理研究

以黑龙江省23家A股上市公司共138个子公司为样本,选取2006-2011年的数据对应急盈余管理和真实盈余管理所进行的分析结果表明,黑龙江省上市公司普遍存在,各公司真实盈余管理水平相差较大;有一半以上的公司倾向于采取应计盈余管理进行正向操控,而采用真实营盈余管理进行负向操控;应计盈余管理和真实盈余管理的变化总体呈相反趋势;各行业、地区的盈余管理相差较大。在今后的研究中,应加强对公司盈余管理的遏制,从而促进黑龙江省经济的健康发展。

Earnings Management of Public-Listed Companies in Heilongjiang

Taking 138 subsidiary companies of 23 A-share public-listed companies as the example, the study analyzes the accrued earn- ings management （AEM） and real earnings management （REM） based on the data from 2006 to 2011. It is found that listed-companies in Heilongjiang all have earnings management, but REM levels of these companies differ greatly. Over half of these companies tend to take positive control with AEM and take negative control with REM. The trends of variation of AEM and that of REM are opposite generally. The earnings management of different sectors and regions differ from each other largely. Future studies may focus on the curb of company earnings management.