公司成长性与盈余管理  

On Growth and earnings Management of Company

作　　者：石军[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《西安交通大学学报（社会科学版）》2011年第1期48-50,73,共4页Journal of Xi'an Jiaotong University：Social Sciences

摘　　要：利用中国上市公司2004-2006年的数据实证了公司的成长性是否会影响公司管理者操纵盈余,结果表明:在中国上市公司中,公司成长性越高或经营风险越大时,盈余管理程度越高;而当公司成长性与经营风险并存时,盈余管理程度也会较高。In the capital markets,whether investors according to the company′s financial statements to assess the company′s growing and risks,the growing will affect the company′s managers to make earning management,It is a frequently encountered in corporate governance.By the summary and analysis of the relevant theory,the study establishes hypothesis,and on this basis,the study designs models and verifies the hypothesis using the data of China A shares listed companies during 2004 to 2006,Empirical results showed companies with higher growing opportunities and higher risk,the more likely earning management,companies with both high growing opportunity and risky are found to have more positive earning management.

关 键 词：公司成长性 经营风险 盈余管理 

分 类 号：F275.1[经济管理—企业管理]