基于盈余管理理论分析“营改增”对运输业的影响

The impact on earnings management in transportation industry caused by replacement of business tax with VAT

税收制度不仅与国民经济和社会发展密切相关,而且对企业的经营业绩也有重要影响,这与企业盈余管理密切相关。基于2010~2014年间上市公司的5年数据,采用修正后的Jones模型对交通行业上市公司盈余管理程度进行测度,进一步验证了以增值税替代营业税对盈余管理的影响。然后将样本分解为替代营业税与增值税(VAT)制度之前和之后实施的两个子样本,研究了两个子样本盈余管理结构的选择。

The tax system is not only closely related to the economic and social development,but also has an important impact on the company＇s results of operations. It is closely related to the corporate earnings management. In this paper,the author takes 2010-2014 listed transportation companies＇s five years data as the study sample and uses the modified Jones model to measure out transportation earnings management degree,and further validates the impact of VAT instead of the business tax on earnings management.The sample is divided into two sub-samples ,before and after the business tax and VAT. It studies the earnings management structure choice of two samples.