基于资产减值准备的盈余管理应计利润计量研究  

The Research on Accruals Measurement of Earnings Management Based on Assets Depreciation Reserve

作　　者：顾振伟[1] 杨顺华[2] 欧阳令南[1] 

机构地区：[1]上海交通大学安泰经济与管理学院,上海200052 [2]江苏大学管理学院,江苏杭州310000

出　　处：《辽宁师范大学学报（社会科学版）》2008年第5期40-43,共4页Journal of Liaoning Normal University(Social Science Edition)

摘　　要：基于公允价值的理念,提出一种计量盈余管理的新模型——改进后扩展Jones模型。这一模型主要是在计量总应计利润时,扣除了资产减值准备对盈余的影响,并在修正Jones模型的基础上,考虑无形资产对计量盈余管理的影响。利用我国上市公司2003年到2006年的数据,通过改进后扩展Jones模型与其他盈余管理计量模型的比较分析,发现改进后扩展Jones模型检定盈余管理的效果更加显著。This thesis provides a new model, which is improved extended Jones model based on the notion of fair value, to measure earnings management. This model deducts the influence of assets depreciation reserve on earnings in measuring total accrual. With the foundation of modified Jones model, the improved extended Jones model takes the influence of intangible assets on measurement of earnings management into account. By using the data of China＇s listed companies from 2003 to 2006, we compared the improved extended Jones model and the other earnings management measurement models and found that the effect of the improved extended Jones model is more remarkable than that of others to detect earnings management.

关 键 词：公允价值 Jones模型 改进后扩展Jones模型 盈余管理 

分 类 号：F230[经济管理—会计学]