会计重述策略选择与形式裁量实证研究——基于两阶段部分可观测的probit回归模型的分析  

Empirical Study on Strategy Choice and Discretion of Accounting Restatement——Based on the Two-stage Partial Observability Probit Model

作　　者：陈丽英[1] 

机构地区：[1]上海对外经贸大学会计学院,上海201620

出　　处：《系统工程》2016年第10期91-97,共7页Systems Engineering

基　　金：教育部人文社会科学研究西部和边疆地区青年基金(14XJC790001);国家自然科学基金青年项目(71202043)

摘　　要：将重述分为差错期、更正期(即重述期)两个时期,运用部分可观测的两阶段probit回归模型,以分析会计重述的发生为出发点,研究了管理层在会计重述不同阶段的策略选择与形式裁量问题。实证检验结果表明,上市公司误述年报是为了避免亏损,以在资本市场生存;当前期年报存在会计差错时,重述是为了降低资产负债表膨胀度,为后期盈余管理提供空间;公司治理对误述的发生与重述的披露均有显著的影响。This study divides restatement into two periods： error period and correct period （ie restatement period）, and analyses the strategy choice and discretion of management in different stages of accounting restatement using the two- stage sequential partial observabiliry probit model. Empirical results show that listed companies misstate annual reports in order to avoid losses to survive in the capital markets- If errors exist in previous annual report, companies will restate financial reports to lower balance sheet bloat, and to provide space for late earnings management; Corporate governance have significant influence on accounting restatement., to prevent the occurrence of accounting misstatements or to correct accounting misstatement.

关 键 词：会计重述 策略选择与裁量 误述 资产负债表膨胀度 

分 类 号：F230[经济管理—会计学]