新会计准则对盈余管理的制约作用——基于上市公司年报的实证研究

The Specific Constraints of the New Accounting Standards to the Management of Earnings Performance

在回顾盈余管理相关文献的基础上,阐述了新会计准则中各相关的具体准则对上市公司盈余管理制约作用的具体表现。然后选取上海证券交易所100家上市公司年报数据为样本,运用截面修正Jones模型进行实证分析,得出在盈余管理方面新会计准则较旧企业会计准则整体优越的结论。

Earnings Management is actually a surplus of enterprise management personnel in order to obtain personal gains, and a destination of foreign intervention in the financial accounting reports of a management behavior, this paper describes the new accounting standards under the specific criteria relevant to the management of a listed company earnings performance of the specific constraints. Then select 100 listed companys＇date for sample from Shanghai Stock Exchange and do the empirical analysis by the Modified Cross Selectional Jones Model, demonstrated the new accounting standards than the old one on the management of the overall surplus superior to the conclusion.