【摘要】 收集了 1998—2002年间利用自愿性会计政策变更进行收益平滑的 160家上市公司数据,通过研究样本和控制样本的一一配对,并运用均值检验、Wilcoxon符号等级检验以及Logistic回归方法检验了中国上市公司收益平滑的产生动因。结果发现:收益平滑与企业规模、收费限制和报酬契约正相关,并呈现出利润递增型特征。更多还原

【Abstract】 listed companies which had income smoothingwith voluntary accounting policy changes during 1998-2002 were chosen as sample. The authors studied on the incentives of the income smoothing of listed companies by the paired match of sample firms and the control sample firms, and then thngh the mean test, Wilcoxon sign rank test and Logistic regression models. The results show that the income smoothing has a positive correlation with the firm size, price restriction and compensation contracts. It is also characterized by income increase.更多还原