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| 股权分置改革、会计稳健性与盈余管理研究 | |
| 引用本文： | 叶陈云,谢志华,杨克智.股权分置改革、会计稳健性与盈余管理研究[J].北京工商大学学报(社会科学版),2012,27(4):64-71. |
| 作者姓名： | 叶陈云 谢志华 杨克智 |
| 作者单位： | 1. 华北电力大学经济与管理学院,北京,102206 2. 北京工商大学,北京,100048 3. 中国航油集团财务有限公司,北京,101318 |
| 基金项目： | 国家审计署2011-2012年内部审计重点科研课题，北京市教育委员会科研基地—科技创新平台项目，北京市教育委员会社会科学计划重点项目 |
| 摘 要： | 股权分置改革是我国证券市场发展的标志性事件,对众多上市公司会计信息披露与盈余管理行为均产生了重要影响。运用实证分析方法研究股权分置改革前后公司盈余管理行为体现出的会计稳健性特征变化及其潜在效应,发现由于向下调节盈余的盈余管理行为造成股改前公司的会计信息总体表现为高稳健性,但股改后公司向上调节盈余行为却使得会计稳健性没有发挥应有的遏制作用。 |
| 关 键 词： | 股权分置改革 会计稳健性 盈余管理 |
Research on Split-Share Reform, Accounting Conservatism and Earnings Management |
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| Ye Chen-yun , Xie Zhi-hua , Yang Ke-zhi.Research on Split-Share Reform, Accounting Conservatism and Earnings Management[J].Journal of Beijing Technology and Business University:Social Science,2012,27(4):64-71. | |
| Authors: | Ye Chen-yun Xie Zhi-hua Yang Ke-zhi |
| Institution: | 1.North China Electric Power University,Beijing 102206,China; 2.Beijing Technology and Business University,Beijing 100048,China; 3.China National Aviation Fuel Finance Co.,Ltd.,Beijing 101318,China) |
| Abstract: | The Split-Share Reform is a landmark event in the development of China’s securities market,which has an important impact upon both the accounting information disclosure and the earnings management behaviors in many listed companies.Using the empirical analytical method,this research studies the changes before and after the Split-Share Reform in accounting conservatism that earnings management behaviors can show and their potential effects.It finds that the accounting information generally shows high conservatism before the reform due to the downward adjustment in earnings,but the accounting conservatism does not play its supposed restrictive role due to the upward adjustment in their earnings after the reform. |
| Keywords: | Split-Share Reform accounting conservatism earnings management |
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