上市公司递延所得税对盈余管理的影响研究——基于利润平滑视角  

Research on Impact of Deferred Income Tax on Earnings Management of Listed Companies——from the Perspective of Profit Smoothing

作　　者：徐静雅 张月兰[1] Xu Jingya;Zhang Yuelan(College of Agricultural and Commercial Management,Jiangsu Agri-animal Husbandry Technology Vocational College,Taizhou 225300,Jiangsu)

机构地区：[1]江苏农牧科技职业学院农商管理学院,江苏泰州225300

出　　处：《武汉工程职业技术学院学报》2025年第1期52-59,共8页Journal of Wuhan Engineering Institute

基　　金：江苏省高等教育教学改革研究重点课题《高职大数据与会计专业课程思政教学案例库建设研究》(课题编号:2021JSJG189);江苏农牧科技职业学院教科研课题《高职正保数智产业学院运行机制研究》(项目编号:JYYB202538);江苏农牧科技职业学院横向课题:提升中小企业盈利能力对策研究。

摘　　要：企业净利润是企业经营成果的直接体现,利润平滑是企业稳定盈利能力的重要表现。为实现利润平滑,许多企业会采取各种手段进行盈余管理,利用递延所得税是其中之一。选取2015-2022年沪深两地上市的13664个公司为研究样本,基于利润平滑视角,将样本分为避免亏损组与保持利润平稳增长组,实证研究递延所得税对盈余管理的影响。研究发现,上市公司递延所得税资产确认对盈余管理行为有显著正向影响,且这一影响作用在避免亏损组中更为明显。进一步通过时间序列分析发现,上市公司基于利润平滑视角进行递延所得税资产确认,会在一定程度上降低财务报告盈余质量。为此,外部信息使用者在判断上市公司盈利情况和发展潜力时,有必要剔除公司财务报表中的递延所得税资产,关注报表数字背后的实际状况。Corporate net profit serves as a direct indicator of operational performance,while profit smoothing demonstrates an enterprise’s capability to maintain stable profitability.To achieve such financial stability,organizations frequently employ diverse earnings management strategies,with deferred income tax recognition emerging as a prominent instrument.Selecting 13664 companies listed in Shanghai and Shenzhen from 2015 to 2022 as the research samples,based on the perspective of profit smoothing,this paper divides the samples into a loss avoidance group and a stable profit growth group to empirically study the impact of deferred income tax on earnings management.Research has found that the recognition of deferred tax assets by listed companies has a significant positive impact on earnings management behavior,and this impact is more pronounced in the loss avoidance group.Further time series analysis reveals that recognizing deferred tax assets based on profit smoothing perspective by listed companies can to some extent reduce the quality of earnings in financial reports.Therefore,when external information users judge the profitability and development potential of listed companies,it is necessary to exclude deferred tax assets from the company’s financial statements and pay attention to the actual situation behind the report figures.

关 键 词：上市公司 递延所得税 盈余管理 盈余质量 利润平滑 财务报表 

分 类 号：F275[经济管理—企业管理]