会计变更对企业盈余管理影响的实证研究

会计变更会对企业的利润产生影响,而目前我国企业对会计变更的披露还不够完善,这为企业通过会计变更来操纵企业利润提供了方便。本文对会计变更对企业盈余管理的影响进行了实证研究,指出会计变更对企业财务状况和经营成果有着重大影响,会计变更信息披露不规范的现状亟待改善。

The Empirical Research on the Influencing of Accounting Changed to the Surplus Management of Enterprises

The accounting changed may come to influence the enterprises profit.At present ,the revealing that enterprises change to the accounting has not been enough to improve and perfect in our country,it makes enterprises feasible to manipulate the profit.The paper gives an empirical analysis on that enterprise surplus management will be effected by the accounting changed.The paper concludes that the accounting changed have significant effect to the finacial status and economic performance,the current situation of which the information of accounting changed have not been revealed in time must be improved.