管理层变更与盈余管理——基于我国上市公司的实证研究

Management Change and Earnings Management——Empirical Study Based on Listed Companies in China

盈余管理是造成会计质量低下的主要原因之一,我国上市公司管理层变更与盈余管理存在着密切的关系。本文通过实证方法,采用线下利润占总利润的比重作为衡量盈余管理的指标对我国上市公司管理层的变更和非营业活动进行的盈余管理进行研究,并利用应计利润模型(Jones模型和修正的Jones模型)对发生管理层变更的公司进行盈余管理的检验。

Earnings management is one main reason of the low accounting quality, there is a close relationship between listed companies management change and earnings management in China. This article by an empirical approach, make the offline profit occupying the proportion of total profit as a measure of earnings management indicators, to make a research of the management change of the listed company and the non-business activities on earnings management, And take advantage of Jones model and amended Jones mode to make a test on earnings management of management change companies.