“特殊损失项目”与“核心费用”之间的归类变更盈余管理研究被引量：33

Classification Shifting Earnings Management:An Examination of Income-decreasing Special Items and Core Expenses

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摘要文章借鉴McVay(2006)的理论模型,考察了A股公司在新会计准则颁布之后是否会实施"特殊损失项目"与"核心费用"之间的归类变更盈余管理。研究发现,运用全样本和微利公司全样本都不能通过归类变更盈余管理的检验;而某类特殊微利公司却具有将利润表中的部分"核心费用"转移到"营业外支出"项目的归类变更盈余管理行为,该类公司当期的"未预期核心收益"与当期"营业外支出"正相关;下一期的"未预期核心收益变化"与当期"营业外支出"负相关。 This paper employs the theoretical model raised by McVay in 2006 to examine the classification of items as an earnings management tool,namely whether A-share companies shift core expenses to income-decreasing special items after the implementation of new accounting standards.It finds that not all listed companies shift core expenses to income-decreasing special items.A certain type of companies with meager profit opportunistically shift core expense within the income statement to non-business expenses,whose unexpected core earnings in year t are positively related to non-business expenses in year t and whose changes in unexpected core earnings in year t＋1 are negatively related to non-business expenses in year t.

作者张子余张天西

机构地区上海交通大学安泰经济与管理学院安徽财经大学会计学院

出处《财经研究》 CSSCI 北大核心 2012年第3期70-80,共11页 Journal of Finance and Economics

基金国家自然科学基金资助项目(70672075) 安徽省人文社会科学资助项目(2011sk179)

关键词归类变更盈余管理核心收益核心费用营业外支出 classification shifting earnings management core earning core expense non-business expense

分类号 F230 [经济管理—会计学]

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