会计信息质量检查对企业分类转移盈余管理的影响

Impacts of Inspections of Accounting Information Quality on Earnings Management Using Classification Shifting

文章基于分类转移盈余管理的视角,利用倾向得分匹配和双重差分法,实证研究财政部会计信息质量检查是否全面改善了企业的盈余管理行为。结果发现:被发现问题的企业在检查之后更多采用了分类转移的盈余管理方式,这一现象在民营企业中尤为突出。单位内部与社会外部监督弥补了财政部会计信息质量检查对企业分类转移盈余管理的关注不足。进一步研究表明,营业成本与其他营业外支出是管理层分类转移盈余管理的主要载体。

From the perspective of earnings management using classification shifting,this article applies the propensity score matching(PSM)and differences-in-differences(DID)methods to empirically research whether the inspections of the accounting information quality by the Ministry of Finance have comprehensively improved the earnings management behaviour of enterprises.It finds that the enterprises that were found to have problems,especially the private enterprises,will implement earnings management using classification shifting after inspections.The internal and social supervisions make up the inadequate attention to earnings management using classification shifting paid by the inspections of the accounting information quality of Ministry of Finance.It further finds that the operation costs and non-operation expenses are the main tools for earnings management using classification shifting.