“特殊损失项目”与“核心费用”之间的归类变更盈余管理研究

文章借鉴McVay(2006)的理论模型,考察了A股公司在新会计准则颁布之后是否会实施特殊损失项目与核心费用之间的归类变更盈余管理。研究发现,运用全样本和微利公司全样本都不能通过归类变更盈余管理的检验;而某类特殊微利公司却具有将利润表中的部分核心费用转移到营业外支出项目的归类变更盈余管理行为,该类公司当期的未预期核心收益与当期营业外支出正相关;下一期的未预期核心收益变化与当期营业外支出负相关。

Classification Shifting Earnings Management:An Examination of Income-decreasing Special Items and Core Expenses

This paper employs the theoretical model raised by McVay in 2006 to examine the classification of items as an earnings management tool,namely whether A-share companies shift core expenses to income-decreasing special items after the implementation of new accounting standards.It finds that not all listed companies shift core expenses to income-decreasing special items.A certain type of companies with meager profit opportunistically shift core expense within the income statement to non-business expenses,whose unexpected core earnings in year t are positively related to non-business expenses in year t and whose changes in unexpected core earnings in year t+1 are negatively related to non-business expenses in year t.