操纵性应计模型的一个改进——基于动态面板估计的实证分析被引量：2

An Improvement of Discretionary-accruals Model: Based on the Empirical Analysis of Dynamic Panel Data

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摘要使用动态面板对操纵性应计模型进行估计可以克服截面数据模型的内生性估计偏误。采用1999—2011年中国A股市场相关数据,对动态面板模型和其他模型的检测能力进行比较,结果表明:在对第Ⅱ类错误进行检验时,动态面板模型检测能力显著优于其他模型;在对第Ⅰ类错误、审计师意见检验时,动态面板模型检测能力与其他模型接近。 It is going to discuss two kinds of endogeneities of the cross-sectional discretionary-accruals model that will conclude as a biased estimator. The author proposes to use the Dynamic Panel Data method to estimate the discretionary-accruals models. Using historical data of A-share listed companies from 1999 to 2011, the Dynamic Panel Data model and other Discretionary-ac- cruals models are campared. The evaluation shows that DPD model can catch the Type-II errors more efficiently while the DPD model is as good as other models in model specification at the type-I error test and auditor opinions robust check test.

作者张剑

机构地区西南财经大学经济学院

出处《南京审计学院学报》 2014年第1期78-88,共11页 journal of nanjing audit university

关键词盈余管理动态面板操纵性应计模型模型效力上市公司盈余操纵行为总应计模型 earnings management dynamic panel data discretionary-accruals model model validity listed company earn- ings discretionary-behavior general-accruals model

分类号 F234.4 [经济管理—会计学]

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