条件稳健性、产权性质与盈余管理  

Conditional Conservatism, Property Nature and Earnings Management

作　　者：杨艳 

机构地区：[1]盐城市城市建设投资集团有限公司

出　　处：《中国注册会计师》2018年第8期49-53,3,共5页The Chinese Certified Public Accountant

摘　　要：本文以2007-2015年我国A股上市公司为研究对象,用C_Score模型和修正的Jones模型分别对条件稳健性和盈余管理进行度量,考察了条件稳健性与盈余管理之间的关系,并在此基础上进一步考察了产权性质对条件稳健性与盈余管理之间的关系。研究结果发现,条件稳健性与盈余管理之间呈正相关关系;同时进一步发现,与民营企业相比,国有企业产权性质弱化了条件稳健型和盈余管理之间的关系。With A-share listed Chinese companies from 2007 to 2015 as the research sample, this article uses the C-score Model and the modified Jones Model to measure the conditional conservatism and earnings management respectively, investigates the relationship between conditional conservatism and earnings management and further explores the influence of the property nature on such a relationship. It finds that conditional conservatism is positively correlated to earnings management; compared to private enterprises, the property nature of SOEs weakens such a relationship.

关 键 词：盈余管理 条件稳健性 产权性质 

分 类 号：F275[经济管理—企业管理]