| 会计制度改革、盈余稳健性与盈余管理 |
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| 引用本文： | 毛新述,戴德明.会计制度改革、盈余稳健性与盈余管理[J].会计研究,2009(12). |
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| 作者姓名： | 毛新述 戴德明 |
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| 作者单位： | 1. 北京工商大学商学院,100048
2. 中国人民大学商学院,100872 |
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| 基金项目： | 本文的研究得到了国家自然科学价值计量下应计盈余质量及其决策有用性研究"，以及中国博士后科学基金项目 |
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| 摘 要： | 本文以1994-2007我国会计制度改革为研究背景,分析了盈余稳健性和盈余管理之间的内在关系和相互影响,并以此为基础检验了我国会计准则的执行质量。研究得出,扣除操控性应计利润后,上市公司的盈余稳健性同会计制度中稳健性原则的运用程度仍紧密相关。并且,强化稳健性原则和限制公允价值的运用显著降低了公司高估盈余的水平,而弱化稳健性原则和扩大公允价值的运用,则导致了公司盈余管理水平的显著提高。总体而言,没有证据表明盈余稳健性的提高导致了上市公司的大清洗行为。
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| 关 键 词： | 会计制度改革 盈余稳健性 盈余管理 |
A Study on Earnings Conservatism and Earnings Management based on the Change of China Accounting System |
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| Mao Xinshu,Dai Deming.A Study on Earnings Conservatism and Earnings Management based on the Change of China Accounting System[J].Accounting Research,2009(12). |
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| Authors: | Mao Xinshu Dai Deming |
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| Abstract: | This paper investigates the relationship between earnings conservatism and earnings management based on the change of China accounting system, which can help to test the quality of implementation of China accounting. I find that earnings conservatism is still highly related with the application of the conservatism principle, even after eliminating discretionary accruals. Furthermore, enhancing the conservatism principle and restricting the application of fair value significantly reduce the overestimation of earnings, vice versa. Generally, no evidence indicats that the enhancement of earnings conservatism results in the "big bath" of listed companies. |
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