真实盈余管理影响因素研究  

Research On the Influencing Factors of Real Earnings Management

作　　者：陈威[1] 王晓宁[2] 周静[2] 

机构地区：[1]重庆理工大学MBA教育中心,重庆400054 [2]重庆理工大学会计学院,重庆400054

出　　处：《重庆理工大学学报（社会科学）》2017年第6期50-56,共7页Journal of Chongqing University of Technology（Social Science）

摘　　要：真实盈余管理作为近年来企业利润操纵的主要方式,对我国经济的健康发展产生了巨大影响。基于2012—2014年我国沪深A股数据,全面分析企业真实盈余管理行为的影响因素。结果表明:内部控制质量、高管薪酬、审计费用、产权性质、机构投资者持股会影响企业的真实盈余管理行为,提高内部控制质量、高管薪酬、审计费用、机构投资者持股可以有效降低企业真实盈余管理行为,相比于非国有企业,国有企业的真实盈余管理较高。Real earnings management becomes the main way to control the profit of enterprises in recent years, and it has a great impact on the healthy development of China＇ s economy. Based on the 2012-2014 Shanghai and Shenzhen A-share listed companies, the influencing factors of real earnings management is analyzed. The results show that： the internal control quality, executive compensation, audit fees, state ownership and institutional investor will affect the real earnings management behavior. The study finds that： improving the quality of internal control, executive compensation, audit fees, institutional investor stake can effectively reduce the enterprise of real earnings management behavior; compared to the non state ownership, state ownership real earnings management is higher.

关 键 词：真实盈余管理 内部控制质量 高管薪酬 审计费用 产权性质 机构投资者持股 

分 类 号：F275[经济管理—企业管理]