正负2方向模型下的盈余管理方式和水平研究

Research on Earning Management Mode and Degree Based on Positive and Negative Directions Model

针对盈余管理问题,通过引入管理层经营能力和契约合同考核指标2个因子,改进已有的模型,建立了一个综合考虑了正负2方向的盈余管理方式和水平的新模型,得到了应计项目盈余管理的最优水平、真实活动盈余管理的最优水平以及最优股东监督水平的理论表达式,研究了真实活动盈余管理与应计项目盈余管理方式之间的关系、税率水平与企业股东(投资者)最优监督水平之间的关系、税率变动与2种盈余管理水平之间和盈余管理总水平之间的关系,真实活动最优盈余管理水平与应计项目最优盈余管理水平之间的关系。

For earning management,the management operating capacity and lease contract assessment indicators are introduced for improving the existing model,a new model on earning management mode and degree based on positive and negative directions is established,and the theoretical expression of the optimal level of accruals earnings management,the real-activity earnings management as well as the shareholder's supervision is obtained. The relationship between real-activity earnings management and accruals earnings management,tax rate and corporate shareholders( investors) the optimal level of supervision,tax changes and the level of two earnings managements as well as the total level are studied.