改进后扩展琼斯模型与其他盈余管理计量模型的比较研究

Comparation between Improved Extended Jones Model and Other Measurement of Earning Management

基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。这一模型主要是在计量总应计利润时扣除了资产减值准备对盈余的影响,并在修正琼斯模型的基础上,考虑了无形资产对计量盈余管理的影响。利用我国上市公司2003年到2006年的数据,通过改进后扩展琼斯模型与其他盈余管理计量模型的比较分析,发现改进后扩展琼斯模型检定盈余管理的效果更加显著。

The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management. The model deducts the influence of assets depreciation reserve to earnings in measuring total aeeural. Basedon modified Jones model, the improved extended Jones model influences intangible assets. With the data of China listed companies from 2003 to 2006, we compare the improved extended Jones model and other earning management measurement models, and find that the effect of the improved extended Jones model is more statistical.