期刊文献+

基于企业生命周期的应计与真实盈余管理研究 被引量:3

原文传递
导出
摘要 以2007-2011年沪深A股上市公司为研究样本,实证检验不同周期阶段企业盈余管理方式、程度及方向之间的差异,结果表明:不同周期阶段企业均会同时选用应计与真实盈余管理两种不同方式灵活调节盈余;相比较而言,成长期与衰退期企业主要利用应计与真实盈余管理方式向上调节盈余,而成熟期企业主要向下调节盈余。此研究结论为探讨加强对上市公司监管的途径提供了有效参考。
作者 喻凯 伍辉念
机构地区 中南大学会计系
出处 《求索》 CSSCI 2013年第9期32-34,共3页 Seeker
基金 中南大学研究生教育创新工程资助项目
  • 相关文献

参考文献3

二级参考文献69

  • 1刘星,陈丽蓉,刘斌,孙芳城.非审计服务影响注册会计师独立性吗?——来自中国证券市场的经验数据[J].会计研究,2006(7):30-38. 被引量:56
  • 2陆正飞,魏涛.配股后业绩下降:盈余管理后果与真实业绩滑坡[J].会计研究,2006(8):52-59. 被引量:150
  • 3Othman H B, Daniel Zeghal D. A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: the Canadian and French eases [J]. The International Journal of Accounting, 2006, 41 ( 4 ) : 406- 435.
  • 4Dechow P. Accounting earnings and cash flows as measures of firm performance : the role of accounting accruals [J]. Journal of Accounting and Economics, 1994, 18 (1): 3-42.
  • 5Burgstahler D, Eames M. Earnings management to avoid losses and earnings decreases. Are analysis fooled [ J]. Contemporary Accounting Research, 2003, 20 ( 2 ) : 253 -294.
  • 6Anthony J H, Ramesh K. Association between accounting performance measures and stock prices : a test of the life cycle hypothesis [ J ]. Journal of Accounting and Economics, 1992, 15(2-3) : 203-227.
  • 7Schipper K. Commentary on earnings management [J]. Accounting Horizons, 1989, 3(4) : 91-102.
  • 8Liu M M. Accruals and managerial operating decisions over the firm life cycle[ R]. Discussion Paper, MIT Sloan School of Management, 2006.
  • 9陈旭尔,黄登仕.企业生命周期、应计特征与会计稳健性[A].会计与治理国际研讨会论文集[C].广州:中国广州中山大学管理学院,2007.216-240.
  • 10Black E L. Usefulness of financial statement components in valuation: an examination of start-up and growth firms [J]. Venture Capital, 2003, 5(1): 47-69.

共引文献32

同被引文献36

  • 1王建新.公司治理结构、盈余管理动机与长期资产减值转回——来自我国上市公司的经验证据[J].会计研究,2007(5):60-66. 被引量:105
  • 2樊纲,王小鲁,朱恒鹏.中国市场化指数--各地区市场化相对进程2011年报告[M].北京:经济科学出版社,2010.
  • 3Croson, R., Gneezy, U. Gender Differences in Preferences [J].Journal of Economic Literature, 2009,47 (2) 1-27.
  • 4Gul,F.A. ,Srinidhi,B. ,Ng,A.C.Does Board Gender Diversity Improve the Informativeness of Stock Price[J]. Journal of Accounting and Economics, 2011,51 (3) : 314-338.
  • 5Francis, B., Hasan, I., Park, J.C., Wu, Q.Gender Difference in Financial Reporting Decision-making : Evidence from Accounting Conservatism[EB/OL]. (2009-09-09) [2014-04-28 ]. http://papers. ssrn. corn/sol3/papers, cfm? abstract_id= 1471059.
  • 6Thiruvadi,S., Huang, H.Audit Committee Gender Differences and Earnings Management[J].Gender in Man- agement : An International Journal, 2011,26 (7) : 483-498.
  • 7Gavious, I., Segev, E., Yosef, R. Female Directors and Earnings Management in High-technology Firms[J]. Pa- cific Accounting Review, 2012,24 (1) : 4-32.
  • 8Bushman, R.M., Smith, A.J. Financial Accounting Information and Corporate Governanee[J].Journal of Ac- countin:and Economics,2001,32(1-3) :237-333.
  • 9Healy,P.The Effect of Bonus Schemes on Accounting Decisions[J].Journal of Accounting and Economics, 1985,7(1-3) : 85-107.
  • 10Bartov, E., Mohanram, P.Private Information, Earnings Manipulation, and Executive Stock-option Exercises [J].The Accounting Review, 2004,79 (4) : 889-920.

二级引证文献20

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部