| 上市公司多元化经营、盈余管理与业绩背离 |
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| 引用本文： | 张俊生,曾亚敏. 上市公司多元化经营、盈余管理与业绩背离[J]. 审计与经济研究, 2010, 25(4) |
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| 作者姓名： | 张俊生 曾亚敏 |
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| 作者单位： | 1. 中央财经大学,会计学院,北京,100081
2. 南开大学,商学院,天津,300072 |
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| 基金项目： | 国家自然科学基金青年项目，教育部人文社科基金青年项目，中央财经大学"121青年博士发展基金" |
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| 摘 要： | 利用2000年-2008年企业面板数据,分析中国多元化经营的上市公司会出现会计业绩与市场业绩相背离的现象,即市场业绩折价而会计业绩溢价.这种业绩背离的现象可能是上市公司盈余管理的结果.
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| 关 键 词： | 多元化经营 盈余管理 市场业绩 会计业绩 业绩背离 |
Diversification,Earnings Management and Performance Deviation of Listed Enterprises |
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| ZHANG Jun-sheng,ZENG Ya-min. Diversification,Earnings Management and Performance Deviation of Listed Enterprises[J]. , 2010, 25(4) |
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| Authors: | ZHANG Jun-sheng ZENG Ya-min |
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| Affiliation: | ZHANG Jun-sheng1,ZENG Ya-min2 (1. School of Accountancy,Central University of Finance , Economics,Beijing 100081,China,2. School of Business,Nankai University,Tianjin 300072,China) |
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| Abstract: | Different from the previous studies,the paper finds that enterprises of diversification strategy experience the deviation between corporate accounting performance and market performance. By a horizontal comparison,enterprise diversification destroys market per-formance but has no significant effect on accounting performance. If compared vertically,enterprise accounting performance increases but market performance decreases when the degree of diversification boosts up. Further analysis shows that the deviati... |
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| Keywords: | diversification operation earnings management market performance accounting performance performance deviation |
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