新债务重组准则下的盈余管理实证研究

Empirical Research on Earnings Management under the New Standards of Liabilities Restructuring

对上市公司是否利用2007年新实施的债务重组准则进行盈余管理进行了研究,检验结果表明,债务重组公司利用了新债务重组准则实施盈余管理;其中主要是亏损公司和ST公司为了达到降低财务风险、扭亏或摘帽摘星的目的而实施的盈余管理行为。

Whether the listed company is studied used the new standards of liabilities restructuring implemented in 2007 to manage earnings or not, and the results show that the liabilities restructuring companies are more inclined to carry out the earning＇ s management, especially for the profit-loss and ＂ST＂ companies for the purpose of bringing down financial risks, making up the deficits or getting rid of ＂ST＂.