新会计准则下盈余管理空间变化的实证研究

Effect of New Accounting Standards on Earnings Management:An Empirical Study

基于总体应计利润模型(资产负债表法)和修正截面Jones模型分别考察了新会计准则实施前后沪深上市公司总体应计利润和可操纵应计利润的变化情况,以此判断新会计准则实施后上市公司盈余管理空间的变化。实证结果显示,新会计准则有效降低了盈余管理空间,使得财务报告更趋于真实。

Based on the accruals model and modified cross-section Jones model, changes of accruals and discretional accruals are investigated for the companies listed in the Shanghai and Shenzhen stock exchange during the implementation of new accounting standards, which will be taken as the proof of changes of earnings management. The result shows that new accounting standards reduce earnings management, and make the financial statements more reliable.