| 我国上市公司盈余管理时间选择的实证研究 |
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| 引用本文： | 陈武朝,王可昕. 我国上市公司盈余管理时间选择的实证研究[J]. 中国会计评论, 2011, 0(2) |
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| 作者姓名： | 陈武朝 王可昕 |
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| 作者单位： | 清华大学经管学院;广州宝洁有限公司财务部; |
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| 基金项目： | 教育部“留学回国人员科研启动基金”的资助 |
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| 摘 要： | 本文研究了我国上市公司在不同季度进行盈余管理的时间选择行为。我们首先采用可操控性应计利润来识别上市公司中期报告中的盈余管理行为,然后进一步通过考察季度间盈余反转来识别。研究结果表明,我国上市公司虽在各个季度都存在盈余管理行为,但第四季度利润中包含了比其他季度更多的盈余管理行为。特别的,巨额冲销的公司在第四季度进行盈余管理调低利润,前三季度表现欠佳而年末好转的公司在第四季度通过盈余管理调高利润。
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| 关 键 词： | 盈余管理 盈余反转 巨额冲销 季度报告 |
An Empirical Study on the Timing of Earnings Management of China's Listed Firms |
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| WUCHAO CHEN KEXIN WANG. An Empirical Study on the Timing of Earnings Management of China's Listed Firms[J]. China Accounling Review, 2011, 0(2) |
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| Authors: | WUCHAO CHEN KEXIN WANG |
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| Affiliation: | WUCHAO CHEN (Tsinghua University) KEXIN WANG (Guangzhou Procter & Gamble Ltd) |
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| Abstract: | This paper investigates the timing of earnings management of China's listed firms for certain quarters.We firstly use quarterly discretionary accruals to detect earnings management in interim reports.Then we further investigates quarterly earnings reversals to identify the quarterly earnings management.The results show that,although earnings man- agement exists in each quarter,the fourth quarter contains more earnings management than other quarters.Especially,big bath firms manipulate to decrease earning in... |
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| Keywords: | Earnings Management Earnings Reversal Big Bath Quarterly Reports |
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