林业上市公司真实盈余管理对商业信用融资的影响研究  

Study on the Impact of Real Earnings Management on Trade Credit of Forestry Listed Companies

作　　者：张春蕾 ZHANG Chun-lei(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《中国林业经济》2022年第3期135-139,共5页China Forestry Economics

摘　　要：以2008—2018年我国林业上市公司为研究对象,研究发现企业通过真实盈余管理手段调节盈余,可以获得更多的商业信用。此外,相比于较差的法制环境,良好的法制环境可以削弱真实盈余管理对商业信用的影响。从企业的盈余管理行为出发,提示外部信息使用者在融资决策时要对企业的盈余管理行为有效识别,也为监管部门加强对盈余管理的监管提供了证据。Taking the forestry listed companies from 2008 to 2018 as the research object,this research found that the enterprises could obtain more business credit by adjusting their earnings through real earnings management methods.In additin the good legal environment could weaken the impact of real earnings management on trade credit compared with poor legal environment.Based on companies’earnings management,the paper reminded external information users to fully consider the earnings management of the company when making decisions,and it also provided empirical evidence for the regulatory authorities to strengthen the supervision of earnings management.

关 键 词：林业上市公司 真实盈余管理 商业信用 法制环境 

分 类 号：F425[经济管理—产业经济]