盈余管理的内在制约——基于会计弹性的实证研究  

Endogenous Limits of Earnings Management-Empirical Study on Accounting Flexibility

作　　者：李彬[1] 张俊瑞[1] 王鹏[1] 

机构地区：[1]西安交通大学管理学院

出　　处：《管理学报》2009年第11期1513-1517,共5页Chinese Journal of Management

基　　金：国家社会科学基金资助项目(07BJY025);教育部博士点基金资助项目(20070698047);西安交通大学"985工程"二期项目(07200701)

摘　　要：以1998-2006年我国A股市场的上市公司为研究对象，以会计弹性来衡量公司应计项目的调整空间，在考虑行业特征对会计弹性影响的基础上，运用十分位法划分其大小，经过均值T检验发现会计弹性大的公司，其盈余管理程度的均值显著高于会计弹性小的盈余管理程度均值。通过构建模型并回归分析后发现会计弹性大的公司，其盈余管理程度显著高于会计弹性小的公司。研究结果表明，公司管理盈余的能力并不是一成不变的，以前年度盈余管理的程度制约着后期管理盈余的能力。Through studying companies listed in A-share market in China from 1998 to 2006, taking into consideration the impact of industry characteristics on accounting flexibility and dividing it into ten sections, we use accounting flexibility to measure the adjustment spaces of accruals, and. With T-test, we find out that the average level of earnings management of the companies with higher accounting flexibility is significantly higher than that of those with low accounting flexibility. With modeling and regression analysis, we find out that the degree of earnings management of companies with high accounting flexibility is above that of those with low accounting flexibility. The results show that the ability of earnings management is not constant and that the levels of earnings management in previous periods influence those in latter periods.

关 键 词：盈余管理 会计弹性 应计项目特性 

分 类 号：C93[经济管理—管理学] F275