上市公司内部控制与盈余管理行为的相关性研究——基于上海证交所披露信息  

Research on the Correlation between Internal Control and Earnings Management Behavior of Listed Companies——Based on the Information Disclosed by Shanghai Stock Exchange

作　　者：刘玉娇 Liu Yujiao

机构地区：[1]滁州学院财务处,安徽滁州239000

出　　处：《滁州学院学报》2022年第1期7-12,32,共7页Journal of Chuzhou University

摘　　要：盈余管理是财务舞弊的重要手段,直接影响企业会计信息的真实性和可靠性。为探究公司内部控制能否对盈余管理行为产生影响,文章选取2019-2020年度上海证券交易所披露的相关数据为研究样本,以内部控制评价报告结论、内部控制审计报告结论为解释变量,从公司资产结构等四个维度选取指标作为控制变量,以盈余管理程度为被解释变量。经过实证研究得出结论:上市公司内部控制能抑制应计盈余操控行为,但对真实活动可操控盈余却没有显著抑制作用。Earnings management is one of the important means of financial fraud,which has a negative impact on the authenticity and reliability of the company’s accounting information.The paper establishes a model for regression to investigate whether the company’s internal control can have an impact on earnings management behavior.This paper selects the research sample from some relevant data of Shanghai Stock Exchange in 2020.The conclusion of the internal control evaluation report and the conclusion of the internal control audit report are taken as the explanatory variable.We select indicators from the four dimensions of the company’s asset structure as the control variable.Earnings management degree is taken as explanatory variable.Through empirical research,it is concluded that internal control of listed companies can inhibit accrued earnings management and discretionary earnings manipulation but has no significant inhibitory effect on real activity earnings management.

关 键 词：内部控制 应计盈余管理 真实活动盈余管理 影响 

分 类 号：G475[文化科学—教育学] F234.4[文化科学—教育技术学]