上市公司利润操纵行为识别模型研究  

Study on the Recognizing Model of Aggressive Earnings Management on the Stock Market

作　　者：李延喜[1] 姚宏[1] 高锐[1] 

机构地区：[1]大连理工大学管理学院,大连116024

出　　处：《管理评论》2006年第1期3-9,共7页Management Review

基　　金：国家自然科学基金项目资助(70302008);教育部博士点基金项目资助(20040141031)

摘　　要：本文在回顾国内外公司利润操纵行为研究的基础上,设计十七组有一定配比关系和内在联系的会计指标,选取上市公司的会计报表数据进行实证检验,通过有利润操纵行为上市公司与无利润操纵行为上市公司的相关会计指标的横向对比和相关分析,找到能够反应两者差异的定量指标,并根据实证结果构建指标的“安全区域”与“警戒区域”,从而使普通投资者识别上市公司的利润操纵行为成为可能。Based on the study of aggressive earnings management, this paper designs 17 groups of accounting indexes, which have certain comparability and inner relationship. We make an empirical study on them through forty accounting statements during Jun. 1996 to Jun. 2004, and find there are several indexes indicating negatively association between the firms with aggressive earnings management and the firms without such management. According to the result of our study, we construct a'safe zone'and a'trap zone'to help recognize the firms with aggressive earnings management.

关 键 词：信息失真 利润操纵 识别模型 

分 类 号：F224[经济管理—国民经济]