会计弹性与真实活动操控的盈余管理关系研究

The Relationship between Accounting Flexibility and Earnings Management through Real Activities

以真实活动操控的盈余管理为研究视角,以我国A股市场的上市公司为研究对象,在考虑行业特征对会计弹性影响的基础上,通过对比分析在不同的会计弹性下真实活动操控程度的差异,验证了会计弹性与真实活动操控程度之间存在此消彼长的关系,得出了会计弹性大的公司较少利用真实活动操控盈余,会计弹性小的公司则更多利用真实活动操控盈余的结论,拓展和丰富了盈余管理的研究方向和内容。

Based on real activities earnings management, studying the listed firms of A-shares and considering accounting flexibility affected by industry, this paper finds the negative relationship between accounting flexibility and the de＇gree earnings managed by real activities. It is concluded that firms with larger accounting flexibilities are less likely to manage earnings through real activities, and firms with smaller accounting flexibilities will manage earnings through real activities with higher probabilities. The results of this paper extend and contribute to the accounting literature.