房价与诚信——基于上市公司盈余管理视角的研究  

Housing Price and Integrity:On Earnings Management of Listed Companies

作　　者：雷宇[1] 

机构地区：[1]广东财经大学会计学院,广东广州510320

出　　处：《财贸研究》2016年第4期127-136,共10页Finance and Trade Research

基　　金：国家社会科学基金青年项目"声誉机制的信任基础研究"(13CGL053);广东省自然科学基金自由申请项目"企业内部控制运行中的非正式制度研究"(2015A030313627);广东省高等学校优秀青年教师培养计划项目"声誉机制;公众基础与诚信建设研究"(Yq2013083);全国会计科研课题"非正式制度与企业内部控制优化研究"(2015KJB031)

摘　　要：以马克思主义道德观和中国传统诚信道德的特点为基础,以上市公司盈余管理作为不诚信行为的一种表现,实证检验房价对诚信的影响。结果发现,房价对盈余管理存在显著的正向影响,这种影响在诚信度较低的地区更加严重,而且高房价加重了上市公司在会计准则变更期间趁机进行盈余管理的倾向。研究结论表明,房价过高会对社会道德产生不利影响,高房价是导致中国社会道德失范、诚信缺失问题的原因之一。因此,要从整个社会道德风气的高度慎重对待和认真解决房价过高问题,而解决诚信缺失问题也应从经济基础入手。Based on Marxist moral views and the characteristics of China＇s traditional integrity morali- ty, and taking earnings management of listed companies as a proxy of activity of dishonest, this paper examines the influence of housing price on integrity. The results find that housing price has a positive effect on earnings management, and this effect is more serious in areas with lower integrity level, and high housing price precipitates companies＇ earnings management during the period of changes of accounting standards. These results show that high housing price has a negative impact on social ethics, which is a reason of moral anomie and lack of honesty in our society. High housing price and lack of honesty are both important prob- lems in the society. Therefore, housing price problems should be treated seriously and solved from the perspective of social ethics, and solving the problem of lack of honesty should start from the economic base.

关 键 词：房价 诚信 盈余管理 

分 类 号：F230[经济管理—会计学]