综合收益列报、估值判断和盈余管理识别的实验研究——基于评估师认知视角

估值判断会因综合收益列报模式的不同而有差异，因此利用实验设计检验了列报模式对评估师估值判断的影响，及其识别盈余管理的能力。调查和分析表明不同的综合收益列报模式对评估判断的影响不存在显著差异，符合中国评估行业现状；评估师能够识别盈余管理，但综合收益和它的组成部分的详细披露并没有显著增强公司盈余管理的透明度。

An Experimental Study on the effects of Presentation Formats of Comprehensive Income on Valuation Judgments and Identification of Earning Management from the Point of Valuers' Cognition

Valuation j udgments would be affected by presentation formats of comprehensive income.An experiment was designed to make clear if there were different effects of different dis-closure modes of comprehensive income on j udgments of professional appraisers.At the same time,the ability of appraisers to identify earnings management was presented.The survey and a-nalysis showed that there was no significant difference in the effects of comprehensive income for-mats on valuation j udgments which departs from the hypothesis.While valuers could identify earnings management,detailed disclosure of comprehensive income and its components did not significantly improve the transparency of earnings management.