中国上市公司会计差错的动因分析

Incidence of Accounting Errors of china's listed companies

本文以 1999- 2 0 0 1年的年度财务报表中出现“会计差错更正”的A股上市公司为样本 ,研究了高报盈余的会计差错的动因。研究表明 ,高报盈余的会计差错有着明显的盈余管理的动机 ,当期利润低于上期 ,有较高的资产负债率 ,线下项目产生的收益高以及规模小和亏损的公司更容易产生高报盈余的错误。本文的研究发展了盈余管理研究的内容 ,为监管部门加强监管、防范上市公司操纵盈余。

In this study, we examine the incidence of adjusting accounting errors revealed by overstating earnings in prior period for china's listed firms. Analysis indicates that earnings overstatements are more likely when firms are smaller, slower growing, more highly leveraged, and more income-increasing accounting procedures. These results are generally consistent with the view that overstatement errors are the result of managers responding to economic incentives.