上市公司公允价值变动损益的盈余管理行为——基于新会计准则视角的分析

Earning Management of Profits or Losses of Fair Value of Listed Companies——Based on the Perspective of New Accounting Standards

本文研究了上市公司在新会计准则颁布后是否对公允价值变动损益进行了盈余管理。通过研究发现,我国沪市上市公司存在盈余管理行为,上市公司对可操控应计项目进行盈余管理的证据较为明显,但未发现上市公司对公允价值变动损益进行盈余管理的证据。

This analysis studies on earning management of profits or losses of fair value of listed companies after the issuance of new accounting standards.The result shows listed companies of Shanghai Stock Exchange do have earning management on their profit,evidence of companies have earning management on discretional accruals is obvious,but there is no evidence of earning management on profits or losses of fair value.