应计和真实盈余管理及其价值相关性研究

Accrual and Real Earnings Management and the Value Relevance

我国自2007年开始实施新会计准则,其在给予财务报表编制更多会计选择和职业判断空间的同时,又对一些机会主义盈余管理行为予以了必要的限制。作为盈余管理,虽然不因会计准则而存在,但会计准则制定的科学性及其弹性如何,对应计盈余管理的广度、深度和频率有直接影响,同时也间接涉及到真实盈余管理。因此,新准则实施前后,关注上市公司应计和真实盈余管理水平的变化,研究不同盈余管理方式与价值相关性的关系及其影响,对促进评估准则制定质量提升有积极作用。

New Accounting Standards was put into practice in China in 2007, which has given more account-ing choices and professional judgment to financial statements, with necessary restriction on some opportun-ism surplus management behavior. The scientific prescription and feasibility of accounting standards has direct impact on the breadth, depth and frequency of accrual earnings management, as well as indirect im- pact on real earnings management. Hence, to observe the level change of accrual and real earnings manage- ment of listed companies before and after the issue of New Standards, to study the relation between differ- ent earnings management and value relevance is good to the quality promotion of assessment standards.