供应链关系型交易会诱发企业分类转移盈余管理行为吗?

Can Supply Chain Relationship Transaction Induce Earnings Management Using Classification

不同于传统的基于资本市场上投融资情境进行的分类转移盈余管理研究,本文将研究场景拓展至商品市场中企业的供应链层面,考察企业与主要供应商、客户之间的关系型交易模式是否会诱发其分类转移盈余管理行为。研究发现,越是依赖供应链关系型交易模式进行采购、销售活动的企业,越是偏好以分类转移方式进行盈余管理活动。进一步区分盈余管理方向之后的研究发现,较高的供应链关系型交易程度诱发了企业向上、向下两种分类转移盈余管理行为。本文研究结论也提示监管层、投资者及分析师在使用会计盈余信息进行相关决策时,要充分考虑企业供应链形态给其盈余结构管理行为可能带来的影响。

This paper explores the determinants of earnings management using classification shifting on the background of supply chain management in the commodity market, which is different from the traditional perspective of investment and financing in the capital market. It studies whether the firm＇s relationship transaction with its major suppliers and customers can affect the firm＇s earnings management using classification shifting. The study finds that firms, which are more dependent on the supply chain relationship transaction for purchasing and sales, implement more earnings management using classification shifting. Further research distinguishes the direction of earnings management, and finds that the higher degree of supply chain relationship transaction induces up and down earnings management using classification shifting. This article＇s research conclusion also reminds that regulators, investors and analysts, who use accounting earnings information to make decisions, should fully consider the impacts of supply chain form on the firm＇s earnings structure management.