自发性会计变更与强制性会计变更相关性再研究——基于2007年新会计准则执行后的检验

Relence of Voluntary Accounting Changes and Mandatory Accounting Changes——Envidence of Listed Companies in 2007

本文以2007年上市公司1498家发生自发性会计变更的公司为样本,对自发性会计变更与强制性会计变更的相关性进行再次研究。发现2007年发生自发性会计变更的公司之所以主要进行调减利润的变更,造成与当年强制性会计变更相关性不存在的原因是大亏公司的大清洗动因所致。同时发现公允价值计量成为上市公司调节利润的重要手段,并为抵消上市公司调减利润自发性会计变更对当期利润的影响作出了贡献。

This paper discuss the relence of voluntary accounting changes and mandatory accounting changes based 1498 listed companies that change accouting policies in 2007.We not provided relence of voluntary accounting changes and mandatory accounting changes , the motivation of large-loss companes being voluntary accounting changes by decrease income is take a big bath . We provided fair value measurement being the main means of earnings management. There are 24 companies gain the profit by fair value measurement in 93 companies that being voluntary accounting changes by decrease income.