会计准则改革、实际控制人性质与盈余管理

以2003～2005、2008～2010年间沪、深A股制造业上市公司为样本,考察会计准则改革对实际控制人性质不同公司盈余管理程度的影响。结果表明,会计准则改革后,中央控股公司的盈余管理程度没有发生显著变化,地方控股公司和民营公司的盈余管理程度均显著提高,且二者盈余管理程度提高的幅度不存在显著差异。

Accounting Standards Reform, the Nature of Actual Controller and Earnings management

Using the data of manufacturing listed companies from 2003 to 2005 and 2008 to 2010, the influence from accounting standards reform to the earning management under different nature of actual controller has been invested. The results show that the level of earnings management in central government-owned enterprises has no significant change, while the level of earnings management in local government-owned enterprises and private enterprises has increased significantly.