平滑会计盈余数据:管理者迷惑利益相关人的假象还是价值信息反映的实质  

Smoothed Accounting Earnings Data:the Illusion of Confusing Stakeholder by Managers or the Essence of Value Information Reflection?

作　　者：刘嫦[1] 齐文弟 赵姗姗[1] 

机构地区：[1]石河子大学经济与管理学院,新疆石河子832003

出　　处：《现代财经（天津财经大学学报）》2016年第7期47-58,共12页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部人文社会科学研究项目(12XJJA79000211)

摘　　要：本文立足于盈余平滑的信息属性和机会主义属性,运用2004—2013年我国A股上市公司数据,对配比程度与盈余平滑属性之间关系给出了较为全面的经验证据。研究结果表明管理者合理地会计专业判断使收入与其相关成本费用间配比具有信息平滑效应,而管理者滥用会计判断则使得配比程度与机会主义属性盈余平滑呈负相关关系。进一步对配比的信息属性平滑效应进行扩展研究,以公司内部治理指数与审计质量代表公司监督约束机制,检验两者如何影响我国上市公司配比的信息平滑效应。实证结果表明,公司内部治理结构作为健全管理者会计专业判断的基石,能够增强配比的信息平滑效应,而管理者考虑到高质量审计事务所基于审计风险要求收入与成本费用非对称性确认的偏好,会计专业判断的公允性会有失偏颇,从而降低配比的信息平滑效应。This paper provides more comprehensive empirical evidence on the relation of matc- hing and the attributes of earnings smoothing using the data of China A-share listed companies irom 2004--2013 based on the information attributes and opportunism attributes of earnings smoothing. The results show that managers＇ reasonable accounting professional iudgement helps matching be- tween revenues and expenses to increase the earnings smoothing information effect, while manag- ers~ abusing accounting judgments leads to negative correlation between matching and opportunism attribute of earnings smoothing. Further, we do a research about extending the earnings smoothing information effect. We use Internal Governance Index and Audit Quality to represent firms＇ super- vision and restraint mechanisms to examine the impact of both on earnings smoothing information effect of matching in listed companies in China. The empirical results show that firms internal gov- ernance structure as the cornerstone of strengthen managers ~ accounting professional judgement, enhances earnings smoothing information effect of matching, but managers take into account that high quality auditors for audit risk have a preference of asymmetry confirmation between revenues and expenses and their accounting professional iudgement has a bias, thus weakening the earnings smoothing information effect of matching.

关 键 词：收入成本费用配比 盈余平滑属性 审计质量 公司内部治理结构 

分 类 号：F234.4[经济管理—会计学]