| 强势企业、政治关系与盈余管理方式——来自深沪上市公司的经验证据 |
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| 引用本文： | 熊艳.强势企业、政治关系与盈余管理方式——来自深沪上市公司的经验证据[J].财经理论与实践,2016(4):50-55. |
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| 作者姓名： | 熊艳 |
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| 作者单位： | 山东财经大学 会计学院,山东 济南,250014 |
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| 基金项目： | 国家社科项目(11CGL096)，山东省社会科学规划青年项目(13DGLJ09) |
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| 摘 要： | 将盈余管理方式分为应计盈余管理与真实活动盈余管理，以深沪两市19个行业的企业2009~2013年数据为样本，研究发现强势企业较弱势企业进行了相对较高的真实盈余管理与较低的应计盈余管理。有政治关系的强势企业比无政治关系的强势企业进行了较高的应计盈余管理。从真实盈余管理的方向来看，强势企业利用隐蔽的盈余管理方式将业绩做大使得其强者表现更强。
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| 关 键 词： | 强势企业 政治关系 应计盈余管理 真实盈余管理 |
The Strong Enterprises, Political Relations and the Way of Earnings Management |
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| XIONG Yan.The Strong Enterprises, Political Relations and the Way of Earnings Management[J].The Theory and Practice of Finance and Economics,2016(4):50-55. |
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| Authors: | XIONG Yan |
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| Institution: | (School of Accounting, Shandong University of Finance and Economics, Jinan, Shandong250014, China) |
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| Abstract: | The earnings management is divided into accrual earnings management and real earnings management.This study found that the stronger companies had relatively higher real earnings management and lower accrual earnings management than the weaker ones,using a sam-ple of Shanghai and Shenzhen A-Share listed companies between 2009 and 2013.The stronger companies with political relations had higher accrual earnings management than those without po-litical relations.Due to the concealment of earnings management,the strong enterprises makes the strong performances stronger. |
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| Keywords: | Strong company Political relations Accrual earnings management Real earn-ings management |
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