管理层利用董事会报告可读性配合盈余管理了吗  

Does Management Use Readability of Board Report to Cooperate with Earnings Management

作　　者：王治[1] 邱妍 谭欢[1] 刘璐 WANG Zhi;QIU Yan;TAN Huan;LIU Lu(School of Economics and Management,Changsha University of Science&Technology,Changsha,Hunan 410114,China)

机构地区：[1]长沙理工大学经济与管理学院,湖南长沙410114

出　　处：《财经理论与实践》2020年第6期72-78,共7页The Theory and Practice of Finance and Economics

基　　金：湖南省智能财会与工程应用研究中心重点项目(20CKZD001);湖南省研究生科研创新项目(CX20190640)。

摘　　要：依据2007-2018年中国上市公司数据,考量管理层是否会利用董事会报告可读性配合盈余管理。结果显示:上市公司存在管理层利用董事会报告可读性配合其盈余管理行为,表现为盈余管理程度较高的公司董事会报告可读性较差,盈余管理程度较低的公司董事会报告可读性较好;且当年董事会报告可读性较差的公司下一年盈余管理程度较高,当年董事会报告可读性较好的公司下一年盈余管理程度较低。此外,国有上市公司管理层利用董事会报告可读性配合其盈余管理的动机会更强。Based on the data of Listed Companies in China from 2007 to 2018,whether the management will use the readability of board reports to cooperate with earnings management is studied.The results show that:listed companies have the behavior of using the readability of board reports to cooperate with earnings management.The results show that the readability of the Board report of the company with higher degree of earnings management is poor,and that of the company with low degree of earnings management is better;and the company with poor readability of the board report in the current year has a higher degree of earnings management in the next year,and the company with better readability of the board report in that year has a lower degree of earnings management in the next year.In addition,the managers of state-owned listed companies have more opportunities to use the readability of board reports to cooperate with their earnings management.In view of this,the relevant policy recommendations are put forward.

关 键 词：盈余管理 董事会报告 可读性 产权性质 

分 类 号：F273[经济管理—企业管理]