| 我国创业板公司盈余管理的实证检验——与深市主板A股的比较分析 |
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| 引用本文： | 欧阳爱平,李翔.我国创业板公司盈余管理的实证检验——与深市主板A股的比较分析[J].北京工商大学学报(社会科学版),2012,27(6):58-65. |
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| 作者姓名： | 欧阳爱平 李翔 |
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| 作者单位： | 北京工商大学商学院,北京,100048 |
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| 基金项目： | 国家社会科学基金项目，北京市教育委员会科研基地—科技创新平台—跨国资本运营与会计准则趋同研究 |
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| 摘 要： | 以我国创业板2010年度数据为依据,采用多元线性回归模型与同期深市主板A股公司进行对比,实证检验了我国创业板公司的盈余管理程度。结果显示,2010年创业板公司盈余管理程度确实比主板A股公司强。从创业板市场的长远健康发展考虑,更需要规范其盈余管理,进而改善和提高其盈余信息质量。
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| 关 键 词： | 创业板 主板 盈余管理 会计信息质量 |
An Empirical Test on Earnings Management in China's GEM Companies——A Comparative Analysis with A-share Market in Shenzhen Stock Exchange |
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| Ouyang Ai-ping
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Li Xiang.An Empirical Test on Earnings Management in China's GEM Companies——A Comparative Analysis with A-share Market in Shenzhen Stock Exchange[J].Journal of Beijing Technology and Business University:Social Science,2012,27(6):58-65. |
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| Authors: | Ouyang Ai-ping Li Xiang |
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| Institution: | Ouyang Ai-ping & Li Xiang (Business School,Beijing Technology and Business University,Beijing 100048,China) |
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| Abstract: | Based on the sample data of GEM in 2010 and with the use of the multivariate linear regression model,compared with the Shenzhen A-share market of the main board in the same period,this paper makes an empirical study on the level of earnings management of the GEM companies.The result shows that the level of earnings management of GEM companies in 2010 is higher than that of main board companies.Considering the long-term healthy development of the GEM market,there is a need to regulate the earnings management,which further improves and enhances the quality of earnings information. |
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| Keywords: | growth enterprise market(GEM) main board earnings management accounting information quality |
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