会计准则持续国际趋同与利润操纵——来自新金融工具确认与计量准则的证据  

International Convergence of Accounting Standards and Earnings Management:Evidence from New Standard of Recognition and Measurement for Financial Instruments

作　　者：沈振宇[1] 沈宇秀 SHEN Zhenyu;SHEN Yuxiu(Shanghai Stock Exchange;National University of Singapore)

机构地区：[1]上海证券交易所 [2]新加坡国立大学

出　　处：《金融经济》2024年第11期22-33,共12页Finance Economy

基　　金：财政部2023年全国会计重点科研课题/中国会计学会2022年重点科研课题“会计准则国际趋同、等效及其经济后果研究——来自沪市监管的证据”(2022KJA03);国家自然科学基金项目“会计师事务所内部治理机制与审计风险控制”(72172076)阶段性研究成果。

摘　　要：2017年发布的新金融工具确认与计量准则和国际财务报告准则已实质趋同,赋予了上市公司更大的剩余会计规则制定权,上市公司可以更容易地运用剩余会计规则制定权操纵利润。基于这一背景,本文以应收账款坏账准备计提为研究对象,选取沪市主板A股上市公司为研究样本,实证研究新金融工具确认与计量准则执行前后,上市公司利用应收账款坏账准备计提操纵利润的情况及变化。研究发现,新金融工具确认与计量准则执行前后,再融资、微利、亏损和高盈利的公司均利用应收账款坏账准备计提操纵利润,而新金融工具确认与计量准则执行后,企业会计准则赋予了上市公司更为宽松的自由裁量空间,上市公司更容易利用应收账款坏账准备计提操纵利润。The accounting standard of recognition and measurement for financial instruments implemented in 2007 have essentially converged with IFRS,granting listed companies greater residual accounting rule making authority.This has made it easier for listed companies to manage earnings by using residual accounting rules.Against this backdrop,this paper takes the provision for doubtful accounts of receivables as the research object and selects Shanghai Main Board A-share listed companies as the research sample.It empirically studies the profit manipulation through the provision for doubtful accounts of receivables before and after the implementation of the new financial instruments recognition and measurement standards.The study reveals that both before and after the implementation of the new standard of recognition and measurement for financial instruments,companies seeking refinancing,marginally profitable,loss-making,and highly profitable firms all manipulate profits through the bad debt provisions.After the implementation of these standards,the discretionary space for listed companies has become more relaxed,making it easier for them to manipulate profits.

关 键 词：会计准则国际趋同 原则导向 剩余会计规则制定权 新金融工具确认与计量准则 坏账准备 

分 类 号：F23[经济管理—会计学] F830.91[经济管理—国民经济]