内部控制意愿、内部控制水平与盈余管理方式——基于文本分析与机器学习的计量方法  

Internal control willingness,internal control level and earnings management methods——The measurement method based on text analysis and machine learning

作　　者：刘斌[1] 李延喜[2] 迟健心 Liu Bin;Li Yanxi;Chi Jianxin Daniel(School of Management,Hainan University,Haikou 570228,Hainan,China;School of Economics and Management,Dalian University of Technology,Dalian 116024,Liaoning,China;Department of Finance,University of Nevada,Las Vegas 89154,Nevada,USA)

机构地区：[1]海南大学管理学院,海南海口570228 [2]大连理工大学经济管理学院,辽宁大连116024 [3]内华达大学金融系,美国内华达州拉斯维加斯89154

出　　处：《科研管理》2021年第9期166-174,共9页Science Research Management

基　　金：国家社会科学基金重大项目:“‘一带一路’国家资金融通机制设计及资金配置效率评价体系研究”(18ZAD095)。

摘　　要：高质量内部控制水平能够抑制企业应计盈余管理,然而其抑制真实盈余管理的效果则莫衷一是,其中主观能动性因素的忽视可能是关键瘀点。我们提出"内部控制意愿"的概念,使用基于Python文本分析与机器学习的方法作为计量基础,检验其对企业内部控制水平和两类盈余管理的影响。研究发现:第一,内部控制意愿对内部控制水平具有显著正向影响。第二,内部控制意愿能够约束真实盈余管理行为,但无法显著影响应计盈余管理活动。第三,内部控制意愿在内部控制水平和应计盈余管理的关系中发挥调节效应,即企业持有积极内部控制意愿且达到高水平内部控制,能够显著提升对应计盈余管理的约束作用。我们发现了主观能动性因素在企业内部控制构建与执行活动中的重要作用;同时,建议企业董事会、外部监管部门重视内部控制意愿的培育。High-quality internal-control level can suppress accrued earnings management,but its effectiveness in suppressing real earnings management is inconsistent.The neglect of subjective initiative factors may be the key point.We put forward the concept of Internal-control Willingness,which is a variable tool to measure the degree of subjective initiative of enterprise internal-control construction and execution activities.And using measurement methods by text analysis and machine learning based on Python,we examined the relationship between internal-control willingness,corporate internal-control level and the two types of earnings management.The study found that:First,internal-control willingness has a significant positive impact on internal-control level.The specific performance are as follows:On the one hand,the company holds a positive internal-control willingness,the probability of its internal-control evaluation being effective is higher.On the other hand,the rate of obtaining a Standard Unqualified Opinion in the internal-control audit is greater.Second,internal-control willingness can constrain true earnings management behavior,but cannot significantly affect accrued earnings management activities.The mechanism are as follows:The enterprise holds the internal-control objective of Reasonably Ensuring the Legality and Compliance of Operation and Management and the Safety of Assets,and is willing to work in a positive manner,that it can indeed reduce the occurrence of real earnings management behavior,but it cannot reduce the Manipulative Accrued Profit activity space.Of course,the existence of Manipulative Accrued Profit activity space does not mean that companies must actually have accrued earnings management behaviors.Third,internal-control willingness exerts a moderating effect in the relationship between internal-control level and accrued earnings management,that is,enterprises with positive internal-control willingness to achieve high-quality internal-control level can significantly enhance the restraining e

关 键 词：内部控制意愿 内部控制水平 应计盈余管理 真实盈余管理 

分 类 号：F239.0[经济管理—会计学] F275.3[经济管理—国民经济]