發(fā)布時間：2018-09-19 10:55

【摘要】：在我國,上市公司管理層利用盈余管理對財報數(shù)據(jù)進(jìn)行粉飾的行為十分普遍。但是企業(yè)過度的盈余調(diào)控行為不利于企業(yè)的發(fā)展且會損害股東的利益。國內(nèi)外眾多學(xué)者都對盈余管理的影響因素進(jìn)行了研究,研究的范圍也都比較廣泛。但是因為公司層面會計信息可比性計量模型構(gòu)建的比較晚,且數(shù)據(jù)獲取也比較的困難,很少有學(xué)者從會計信息可比性這一視角,研究其對盈余管理的影響。而且房地產(chǎn)行業(yè)近些年來發(fā)展速度很快,且該行業(yè)收入的確定時間、銷售方式等與一般企業(yè)有不同,盈余調(diào)控的手段也就有不同。所以在研究盈余管理的影響因素時,我們十分有必要把房地產(chǎn)行業(yè)從總體樣本中剝離開,進(jìn)行單獨研究�；�于上述幾方面的考慮,本文以房地產(chǎn)行業(yè)上市公司為樣本,利用實證分析的方法檢驗了2010—2015年間會計信息可比性對房地產(chǎn)行業(yè)上市公司兩種盈余管理方式的影響,得出了會計信息可比性的提高可以抑制房地產(chǎn)業(yè)上市公司管理者采取應(yīng)計盈余管理行為,但是卻增加了公司的真實盈余管理的行為的結(jié)論。最后,本文在在實證結(jié)果的基礎(chǔ)上,提出了幾條提高會計信息可比性的建議。
[Abstract]:In China, the management of listed companies using earnings management to whitewash financial data is very common. However, excessive earnings regulation is not conducive to the development of enterprises and will harm the interests of shareholders. Many scholars at home and abroad have studied the influencing factors of earnings management. However, due to the relatively late construction of accounting information comparability measurement model at the company level and the difficulty of obtaining data, few scholars have studied its impact on earnings management from the perspective of accounting information comparability. Moreover, the real estate industry has developed rapidly in recent years, and the income determination time and sales mode of the real estate industry are different from those of ordinary enterprises, and the means of earnings control are also different. Therefore, it is necessary for us to separate the real estate industry from the total sample and study it separately when we study the influencing factors of earnings management. Based on the above considerations, this paper takes the listed companies in real estate industry as a sample to test the impact of the comparability of accounting information on the earnings management of listed companies in the real estate industry from 2010 to 2015. It is concluded that the improvement of the comparability of accounting information can restrain the managers of real estate listed companies from adopting the behavior of accrual earnings management, but it increases the behavior of real earnings management of the companies. Finally, based on the empirical results, this paper puts forward several suggestions to improve the comparability of accounting information.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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本文編號：2249927