双重上市对盈余质量的影响研究  

The Impact of Dual Listing on Earning Quality

作　　者：谭庆美[1] 周运馨[1] 徐华敏[1] 

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《武汉理工大学学报（信息与管理工程版）》2016年第5期585-590,共6页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：国家自然科学基金项目(712111020);天津大学创新基金项目(2013XS-0055);天津教委社科重大基金项目(2014ZD03)

摘　　要：以A+H上市企业2003—2012年数据为样本,同时选取A股上市企业作为对照组,分别以操纵性应计利润和线下项目衡量企业盈余质量,采用分组对照和多元回归方法,分析了双重上市对盈余质量的影响,并对绑定假说进行了检验。实证结果表明,双重上市能够显著抑制企业通过操纵性应计利润实施盈余管理的行为,但未能改善企业通过线下项目对会计盈余进行包装的情况,却对盈余质量的积极效应更强。研究结论不完全符合绑定假说。Based on the data of A ＋ H shares and the date of A shares during the period 2003 -2012, employing discretion-ary accruals and items below the line as measurements of earning quality, this paper investigates the impact of dual listing on the earning quality by using the method of pair analysis and multiple regression, and tests the binding hypothesis. The results show that there is significantly negative relationship between discretionary accruals and dual listing, while there is significantly positive relationship between items below the line and dual listing. It means that dual listing can reduce discretionary accruals, while in-crease items below the line. The results also show the positive impact of dual listing on the earning quality is stronger. This paper find that the impact of dual listing on the earning quality does not fully comply with the binding hypothesis.

关 键 词：双重上市 盈余质量 操纵性应计利润 线下项目 

分 类 号：F272.9[经济管理—企业管理]