上市银行强制性会计政策变更效果研究——基于上市银行2005—2009年的经验数据

Research on the Effects of Mandatory Accounting Policy Changes of Listed Banks:Based on the 2005-2009 Data of Listed Banks

选取上市银行2005-2009年的年报数据,通过对净资产收益率、贷款减值准备、不良贷款率、拨备覆盖率、核心进行分析,研究结果表明:上市银行会计政策变更具有集中于强制性会计政策变更;强制性会计政策变更促使上市银行在盈利水平、风险防范及资本质量之间的权衡;强制性会计政策变更使得上市银行盈余管理的行为减少,但是仍有空间等特征。

This paper selects 2005--2009 annual data of listed hanks. According to the analysis on the return of net assets, loan impairment allowances, non--performing loan rate, provision coverage ratio and the core capital adequacy ratio, this paper comes to the conclusion that listed hanks focused on the mandatory accounting changes. Mandatory accounting changes make listed banks balance among profitability, risk prevention and capital quality. Mandatory accounting changes make listed banks decrease the earnings management. According to the above analysis, the author put forward to some suggestions.