中国A股上市公司利润平滑行为研究——基于新旧会计准则比较的经验证据  

Corporate Earnings Smoothing in China:Evidence from Comparison between Accounting Standards

作　　者：刘凤委[1] 张人骥[1] 朱崟[2] 

机构地区：[1]上海国家会计学院,上海201702 [2]英国曼彻斯特大学

出　　处：《上海立信会计学院学报》2011年第2期26-31,共6页Journal of Shanghai Lixin University of Commerce

基　　金：中国博士后科学基金项目(20100480578);上海市哲学社会科学基金项目(2010BJB001)

摘　　要：以我国上市公司为研究样本,就新旧准则执行前后公司利润平滑行为进行了对比检验。结果发现,执行新准则后上市公司盈余波动性显著提高,应计利润项目变动与经营现金流变动的负相关关系明显减弱,这证明了新准则实施显著降低了公司盈余平滑程度。研究结论表明新准则执行对我国企业会计信息质量具有提升作用,这为我们全面认识和了解会计准则执行的效果提供了经验证据支持。Using samples of A-share listed companies in China＇s Shanghai Stock Exchange and Shenz- hen Stock Exchange, this study examines the earnings quality proxies between 2005 and 2008, the period around the 2006 new CAS adoption. The findings are that in the post-adoption period firms generally have a higher variance of the change in net income, less negative correlation between change in accruals and change in cash flows. We generally conclude that firms evidence an improvement in accounting quality be- tween the pre- and post-adoption periods. The research provides empirical evidence for a better understand- ing of new CAS adoption consequence. It also has implications both for future accounting standards reform in China and for the convergence of IFRS globally.

关 键 词：利润平滑 准则比较 应计利润 经营现金流 

分 类 号：F23[经济管理—会计学]