| 新会计准则对上市公司盈余管理的影响分析——来自制造业上市公司的经验证据 |
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| 引用本文： | 张凯文.新会计准则对上市公司盈余管理的影响分析——来自制造业上市公司的经验证据[J].广西财经学院学报,2013(2):100-103. |
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| 作者姓名： | 张凯文 |
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| 作者单位： | 深圳市会计学会,广东 深圳,518009 |
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| 摘 要： | 本文选取A股制造业上市公司2004--2011年的数据为样本，实证研究发现，在新会计准则下，制造业上市公司的盈余管理水平高于旧会计准则下的盈余管理水平。在此基础上，进一步对新会计准则下制造业上市公司盈余管理的新手段进行分析。
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| 关 键 词： | 会计准则 盈余管理 资产减值 上市公司 |
An Analysis of the Impact of the New Accounting Standards on Earnings Management of Listed Companies--Empirical Evidence from the Manufacturing Listed Companies |
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| ZHANG Kai-wen.An Analysis of the Impact of the New Accounting Standards on Earnings Management of Listed Companies--Empirical Evidence from the Manufacturing Listed Companies[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2013(2):100-103. |
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| Authors: | ZHANG Kai-wen |
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| Institution: | ZHANG Kai-wen (Accounting Society of Shenzhen,Shenzhen 518009, China) |
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| Abstract: | This paper selects A-share Listed Manufacturing Companies data （2004-2011） as samples,the empirical research finds that, under the new accounting standards,the level of earnings management is higher under the new accounting standards than under the old ones in the manufacturing listed companies. On this basis,the paper analyzes the new means of earnings management in manufacturing listed companies under the new accounting standards. |
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| Keywords: | accounting standards earnings management impairment of assets |
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