对应计利润分离法在中国适用性的反思

Concern on Applicability of the Accrual Method in China

应计利润分析法在模型设定上存在着较为严重的问题,中国企业的快速发展变化给数据收集工作带来较大干扰,此外,应计利润分离法本身也无法全面客观地计量盈余管理,具有很大局限性。因此,应计利润分离法在中国作为计量上市公司盈余管理程度的研究方法应谨慎使用。

There are serious problems in the model specification of the accrual method. And the rapid growth and great changes of the firms in China bring much trouble to the data collection. Moreover,accruals method itself can not comprehensively and objectively measure the degree of earnings management due to its limitations. Accordingly, accruals method is not a good choice to measure earnings management of the listed companies in China and researchers should be careful about using it.