基于控制权视角的盈余管理对债务契约建立的影响  

The Influence of Earnings Management on the Establishment of Debt Contract from the Perspective of Companies' Control

作　　者：张云[1] 张健[1] 

机构地区：[1]上海理工大学管理学院,上海200093

出　　处：《商业研究》2014年第8期129-135,共7页Commercial Research

摘　　要：本文选取2007-2012年沪深两市非金融类特别处理公司为研究样本,结合公司的控制权性质研究特别处理公司的会计选择与真实活动盈余管理行为对其建立债务契约的影响,结果显示:特别处理公司会计选择盈余管理行为显著地帮助了其债务契约的建立,考虑控制权性质因素的影响,这种帮助在非国有特别处理公司中作用更为显著;真实活动盈余管理行为只在非国有特别处理公司建立债务契约中起到了正向作用。By choosing non-financial special treatment listed companies from 2007 to 2012 as study samples , and com-bining with control nature , the paper probes into the influence of special treatment companies ′accounting choices and earnings management on building debt contract .The study finds that special treatment companies′accounting choices earnings management promotes the establishment of their debt contract .Considering the effect of the companies′control, effect of this help is more obvious in non -state owned companies .What′s more, real earnings management only has a positive role in non-state owned companies′establishment of debt contract .

关 键 词：控制权 盈余管理 债务契约 

分 类 号：F234.4[经济管理—会计学]