摘要
选取2015—2018年深沪A股非金融保险类上市公司共355家上市公司共1 420个平衡面板数据为研究样本,实证分析了公允价值计量属性的运用、内控质量对盈余波动的影响。研究发现公允价值变动损益、资产减值损失对盈余波动具有显著的促进作用,即管理层通过公允价值变动损益、资产减值损失进行盈余操纵的空间更大。
This paper makes a study on a total of 1,420 panel data from 2014 to 2018 in Shenzhen and Shanghai A-share non-financial insurance listed companies,and takes an empirical analysis on the application of fair value measurement attributes,and the influence of internal control quality on earnings fluctuations.It is found that the changes in fair value gains and losses and asset impairment losses have a significant effect on promoting earnings fluctuations,that is,the management has more room for earnings manipulation through changes in fair value gains and losses and asset impairment losses.
作者
杨小娟
徐大伍
Yang Xiaojuan;Xu Dawu(School of Economics and Trade,Anhui Vocational College of Mechanical and Electrical Technology,Wuhu 241000,China)
出处
《黑河学院学报》
2021年第3期66-70,共5页
Journal of Heihe University
基金
2020年高校优秀青年骨干人才国内访学研修项目(gxgnfx2020057)
2019年度安徽高校人文社会科学研究重点项目“新媒体环境下从众心理对消费者行为的影响机制研究”(SK2019A0977)。
关键词
公允价值
内控质量
盈余波动
fair value
internal control quality
earnings volatility
