其他综合收益披露会抑制上市公司的盈余管理吗——基于会计准则变迁的视角  

Can OCI Disclosure Curb Earnings Management of Listed Companies:A Perspective of Changes in Accounting Standards

作　　者：王艳 刘小英 翟秋玲 WANG Yan;LIU Xiao-ying;ZHAI Qiu-ling(School of Accounting,Guangdong University of Finance ＆ Economics,Guangzhou 510320,China)

机构地区：[1]广东财经大学会计学院,广东广州510320

出　　处：《广东财经大学学报》2018年第5期53-69,共17页Journal of Guangdong University of Finance & Economics

基　　金：广东省自然科学基金项目(2018A030313103);国家社会科学基金项目(16BGL058);广东省研究生教育创新计划资助项目(2017JGXM-ZD18)

摘　　要：基于其他综合收益披露准则变迁的研究背景,以2007年～2016年沪深两市上市公司为研究样本,分析其他综合收益单独列报披露对盈余管理的影响,并探讨其他综合收益披露如何作用于企业的盈余管理行为。研究发现:其他综合收益作为会计盈余的增量信息在利润表中单独披露可以抑制企业的盈余管理,且当外部资本市场监管机制和内部会计信息质量监督机制运行有效时,这种抑制效应的作用更加明显,表明其他综合收益披露的经济后果与企业的外部和内部监督机制之间存在互补效应。这一结论有助于人们进一步认识披露其他综合收益带来的预期现金流信息如何演化为会计盈余的增量信息,也有利于决策机构评价其他综合收益列报披露会计准则改革的效果。Based on the research background of changes in other comprehensive income（ OCI） disclosure standards,and the listed companies in Shanghai and Shenzhen from 2007 to 2016 used as research samples,the paper analyzes the effect of separate disclosure of OCI on earnings management,and discusses how the disclosure of OCI affects earnings management. It is found that the disclosure of OCI as the incremental information of accounting earnings in the income statement can inhibit the company＇s earnings management,and when the supervision mechanisms for external capital market and internal accounting information quality run effectively,the inhibition effect is more significant,which shows that there are complementary effects between the economic consequences of the OCI disclosure and the internal and external monitoring mechanisms of companies. The findings are helpful for people to further understand how the expected cash flow information disclosed by OCI evolves into incremental information of accounting earnings,and helpful for policy makers to evaluate the effectiveness of accounting standards reform of the OCI disclosure.

关 键 词：其他综合收益 盈余管理 预期现金流 会计准则 会计盈余 会计信息 

分 类 号：F230[经济管理—会计学]