坏账准备计提与公司盈余质量的关系——基于中国上市公司的经验证据  

Provision for Bad Debts and Corporate Earnings Quality:Evidence from A-share Listed Companies

作　　者：林东杰[1] 刘梦宁[1] 

机构地区：[1]中山大学管理学院,广东广州510275

出　　处：《南京审计学院学报》2013年第5期67-74,共8页journal of nanjing audit university

基　　金：国家自然科学基金项目(71272198);广东省人文社科重点研究基地项目(11JDXM79004);广东省哲学社会科学"十二五"规划项目(GD11CGL19);中山大学高校基本科研业务费专项资金资助(13WKJC02)

摘　　要：利用2001—2010年我国上市公司11052个样本的数据,对坏账准备计提与盈余质量之间的关系进行实证研究,结果表明:应收款(包括应收账款和其他应收款)坏账准备计提异常与盈余质量显著负相关;将应收款进一步划分为应收账款和其他应收款两组,应收账款坏账准备计提异常与盈余质量负相关,但不显著,其他应收款坏账准备计提异常与盈余质量显著负相关,也就是说,其他应收款坏账计提更容易被企业用来操纵盈余。Based on the 11052 samples from listed companies from the year 2001 to 2010,we made an empirical study on the relations between provision for bad debts and earnings quality.The results show that receivables(including accounts receivable and other receivables) abnormal provision for bad debts significantly negatively relate with earnings quality.Dividing receivables into accounts receivable and other receivables,we find accounts receivable abnormal provision for bad debts negatively relate to earnings quality,but not significantly;other receivables abnormal provision for bad debts significantly negatively relate to earnings quality.This suggests that it is easier for enterprises to manipulate earnings in other receivables provision for bad debts.

关 键 词：坏账准备计提 盈余质量 应收账款 其他应收款 上市公司 盈余管理 

分 类 号：F233[经济管理—会计学] F832.51[经济管理—国民经济]