基于新会计准则的上市公司盈余管理实证研究

盈余管理对资本市场和投资者利益日益彰显的损害,使得它成为目前会计领域研究的焦点之一。在对新会计准则之于上市公司盈余管理的影响进行实证研究的基础上,得出以下结论:第一,整体而言,新会计准则与旧会计准则对于上市公司盈余管理程度的影响并无明显不同;第二,新会计准则对不同行业上市公司盈余管理行为的影响不同。

Positive Research on Earnings Management of Listed Companies Based on the New Accounting Principles

The increasing damage of earnings management on the capital market and investors′ interests is becoming one of the current focuses in the field of accounting. Based on positive research effects of new accounting principles on earnings management, the following conclusions are drawn: First, as for the effects on listed companies′ earnings management, there are no obvious differences between new accounting principles and old ones. Second, new accounting principles have different influence on earnings management for listed companies in different industries.