【摘要】 2004中期以来社会各界对于MBO过程中是否存在国有资产流失出现了较大的争论,其中一种意见认为公司管理层在MBO前通过会计处理对公司盈余进行管理,以利于其随后MBO的实施。本文选取截至2002年底公认实行了MBO而又可获取资料的15家上市公司,研究其在MBO前一年是否存在减少报告盈余的会计应计处理。通过扩展的JONESMODEL进行实证分析,未能发现证据支持管理层在MBO前一年采用了减少报告盈余的会计应计统计证据。更多还原

【Abstract】 Earnings manipulation of MBO is of great importance in the field of accounting studying.It is widely studied in western country.Using the data of 15 listed companies,which have conducted MBO in recent years in China,this paper analyzes earnings manipulation behavior during the process of MBO.The Jones Model is used for the analysis.The conclusion is that there is no evidence found that the insiders have done earnings manipulations one year before MBO.Future studies have to be done to find more proofs.更多还原