我国上市商业银行盈余管理的实证研究

从上个世纪开始,对盈余管理的研究就成为国内外学者进行理论研究和实证研究的热点问题。我国商业银行在社会经济中处于十分重要的位置,而且其资产结构和利润结构使其有大量的应计利润项目,因而也就有大量的盈余空间。2007年新会计准则的实施在一定程度上抑制了公司盈余管理的行为,但又提供了盈余管理的空间。在这种背景下对商业银行盈余管理进行研究具有重要的理论和现实意义。

An Empirical Research on Earnings Management in Chinese Listed Commercial Banks

From the last century,the earnings management has became a hot issue discussed by scholars home and aboard in theoretical study and empirical analysis.The commercial bank has a special place in the social economy.In addition,there are a number of accrued profits because of its asset structure and profit composition.On the one hand,the new accounting rules implemented in 2007 has controlled the earnings management behaviors of firms to some extent;on the other hand,it provides the space for earnings management.In this context,the study of earnings management of the commercial banks has a significant academic and realistic meaning.