新旧动能转换背景下税制改革与盈余管理问题研究——基于驻山东潍坊22家上市公司数据

Research on Tax Reform and Earnings Management under the Background of the Conversion of Replacing Old Growth Drivers with New Ones——Based on the Data of 22 Listed Companies in Weifang,Shandong Province

近年来我国税制改革颇多,为盈余管理行为提供了可趁之机。本文以驻山东潍坊上市公司作为研究对象,构建截面数据模型,探讨现行增值税税制改革与企业盈余管理行为之间的关系,并测算二者之间的影响程度,为税制改革在山东潍坊的实施效果提供数据支持。

In recent years,there are many tax reforms in our country,which provide an opportunity for earnings management.This paper takes the listed company in Weifang,Shandong province as the research object,constructs the cross-section data model.This paper discusses the relationship between the current value-added tax reform and the earnings management behavior of enterprises,and measures the degree of influence between them,so as to provide data support for the implementation effect of the tax reform in Weifang,Shandong province.