| 公司特征、预算松弛与盈余管理 |
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| 引用本文： | 雒敏.公司特征、预算松弛与盈余管理[J].经济管理,2010(4). |
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| 作者姓名： | 雒敏 |
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| 作者单位： | 南京大学会计学系; |
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| 摘 要： | 本文以我国2004～2008年1008家上市公司年度观测值作为研究样本,分析预算松弛现象的成因及其经济后果。实证研究结果表明,预算松弛程度受多个公司内部因素的影响。其中公司规模、债务结构、上市公司股权性质、上市公司控股股东的持股比例是影响企业预算松弛程度的重要因素。同时,进一步的研究还发现,企业预算松弛现象的存在,会在一定程度上降低企业盈余管理的水平。
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| 关 键 词： | 预算松弛 公司规模 股权结构 资产负债率 盈余管理 |
Corporate Characteristics,Budget Slack and Earning Management |
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| LUO Min.Corporate Characteristics,Budget Slack and Earning Management[J].Economic Management,2010(4). |
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| Authors: | LUO Min |
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| Institution: | LUO Min (Institute of Accounting and Finance,Nanjing University,Nanjing,Jiangsu,210093,China) |
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| Abstract: | This paper examines the influence and result of budget slack with the data of Chinese listed companies from 2004 to 2008.Empirical results illuminate that firm size,liability structure,Ownership property and ownership structure are important explanatory variables for budget slack.We also find that the existence of budget slack will reduce the level of earning management to some extent with further research. |
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| Keywords: | budget slack firm size ownership structure asset-liability ratio earning management |
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