中国钢铁行业上市公司盈余管理实证研究

The Empirical Research on Earnings Management of Steel Industory

以2008-2010年中国钢铁行业A股上市公司为研究样本,对中国钢铁行业上市公司盈余管理的存在性以及盈余管理的方式进行了实证研究。研究结果表明,中国钢铁行业盈余管理现象仍然比较严重,钢铁企业在市场形势严峻的2008-2009年,倾向于调减当年盈余为以后年度储存利润。

Data sampled from A-share listed companies in Chinese Steel Industry from 2008 to 2010, em- pirical research has been carried out to exam the existence and methods used for earnings management in listed steel companies in China. The results showed that earnings management is a common practice in Chinese Steel Industry. Especially between 2008 and 2009 when the market was in recession, the trend that companies reduced current year earnings to shift profit to later years can be obserced.