新会计准则视角的中国民营上市公司盈余管理研究

New Accounting Standards,Ownership Structure and Earnings Management:Based on the Evidence of the Private Listed Companies

文章利用2005-2008年间持续经营的民营上市公司的数据,考察了新会计准则的颁布是否影响民营上市公司的盈余管理程度。结果表明,新会计准则的颁布使民营上市公司盈余管理程度总体上显著提高。

Based on the data of the private listed companies from the year 2005 to 2008,this study investigates into whether the release of new accounting standards has increased the earnings management and empirically analyzes the relationship between ownership structure and earnings management.The results reveal that the release of new accounting standards has remarkably improved the earnings management on a whole.