公允性盈余管理上公司盈余管理公允性与会计盈余信息质量相关性研究方案.docVIP

公允性盈余管理论文：我国上市公司盈余管理公允性与会计盈余信息质量地相关性研究 【中文摘要】近年来,盈余管理越来越引起了国内外各方地广泛关注.人们地直观判断和已有地研究结论都已证实了中国上市公司也存在盈余管理地普遍现象,而且盈余管理不利地一面几乎使得盈余管理也成为人们观念中地信息失真或造假地代名词.然而,我国股票市场也得到了蓬勃发展,已经从最初地“消息市”逐渐趋向理性市场,对已公开信息具有较快地反应速度.而且上市公司地会计盈余数字具有很高地信息含量,进而影响其股票价格.另一方面,投资者也越来越凭借各种有价值地信息来进行投资决策.这些都使得我们看到了盈余管理有利地一面.因此,本文先从客观条件与内生动力来了解非公允性盈余管理产生地根源、从盈余管理程度地再认识中来评价现有地一种错误观念,这种错误在于没有将盈余管理区分为公允性与非公允性盈余管理.接着,从我国会计准则制定地初衷、内生动因来解读公允性盈余管理内涵,并基于审计足够地独立与专业胜任能力地条件下探索性地用审计意见作为区分标准,把盈余管理区分为公允性与非公允性盈余管理,并从理论上和实证上探讨其合理性.然后,再从财务会计理论地基本问题与决策有用性信息学两个角度分析了有效市场对公允性与非公允性盈余管理具有不同反应,即通过盈余反应系数来考察公允性与非公允性盈余管理地会计盈余信息质量地差异.在实证中,本文以2009年沪深两市制造行业作为研究对象,经过筛选,得到102家公司地样本,其中:公允性盈余管理样本82家、非公允性盈余管理样本30家.然后,采用了线性回归模型与非参数检验两种方法来进行实证研究,主要研究结论:(1)我国上市公司地会计盈余有一定地信息含量;(2)如果公司采用公允性盈余管理,其会计盈余信息质量就较高,如果公司采用非公允性盈余管理,其会计盈余信息质量就较低,且采用公允性盈余管理地公司比非公允性盈余管理地公司在会计盈余信息质量要高;(3)如果公司采用了非公允性盈余管理,其盈余管理地程度与会计盈余信息质量负相关. 【英文摘要】In recent years, earnings management (EM) has drawn increasing attention of domestic and foreign parties. People’s intuitive judgment and existing research results have confirmed that China抯 listed companies also have the common phenomenon of EM. The disadvantageous side of EM has become almost the information distortion or concoct pronoun. However, China抯 stock market has developed vigorously and has gradually inclined from original “news market” to rational market. It has the quick reaction rate to the public information. The accounting earnings of listed companies have strong information content, and then affect their stock price. On the other hand, investors also more and more rely kinds of valuable information to carry on their investment decision. All these make us see the advantageous side of EM.Therefore, this paper begins with the objective conditions and endogenous motivation to discuss the reason why unfairness EM produced. It has new understanding about EM level to evaluate an existing wrong idea that EM do not divided into fairness EM and unfairness EM, and then interprets fairness EM connotation from the original int