【作者】 杜霞；

【导师】 李延喜；

【作者基本信息】 大连理工大学 ， 会计学， 2006， 硕士

【摘要】 近几年,上市公司的利润操纵行为日益受到学术界、实务界和政府监管部门的关注。利润操纵现象的存在,使投资者与公司的信任被动摇,作为资本市场基石的信用受到考验,直接影响到证券市场的健康发展,因此上市公司的利润操纵问题是我国证券市场急需解决的问题。如何科学、合理地验证和识别利润操纵行为是会计界需要探讨的一个重要课题。认真研究这一课题,可以更好地促进公司财务理论与上市公司的实际情况相结合,有利于现有会计准则和会计制度的进一步完善,从而进一步健全上市公司利润操纵的防范机制,更好地引导上市公司的健康发展,减少利润操纵的可能性。 为了探索有效识别利润操纵行为的方法,本文首先提出了利润操纵的概念,认为利润操纵是公司管理当局利用不对称信息,通过违反现有的公认会计准则和会计制度,有目的地干预对外财务报告以获得某些私人或集团收益的披露过程。在此基础之上,本文对上市公司的利润操纵行为作了详尽的分析,包括利润操纵的成因和手段,以及对上市公司利润操纵进行识别的各种方法和模型,并且对各种模型的优缺点和适用范围进行了对比分析。 基于以上分析,作者运用修正的琼斯模型对2001-2004年新配股的上市公司利润操纵程度进行了实证分析,并将实证结论与已有的研究成果进行了比较。同时,作者还针对利润操纵的影响因素进行了实证分析,进一步确定了相关影响因素与利润操纵行为之间的关系。最后,针对实证结论和我国上市公司的实际情况,提出了相关的建议。更多还原

【Abstract】 More and more people are focusing on the earnings manipulation in Chinese listed companies. The phenomenon of earnings manipulation destroys trust between investors and companies and has a negative influence on the development of security market. Therefore, it is urgent to solve the problem of earnings manipulation. It is also an important task for us to validate and identify the earnings manipulation behavior scientifically and reasonably. Only then, can we combine theory of corporate finance with listed companies well and better the accounting guide line and accounting system in existence. Consequently, we can advance the healthy development of listed companies and decrease the probability of earnings manipulation.This paper first comes out with the definition of earnings manipulation which considers that earnings manipulation is an espousing process in which the administration authorities of listed companies deliberately intervene outside financial reports to obtain some private or group revenue use by using asymmetrical information and disobeying general accounting guide lines and accounting system. Then, we discuss on the motivation and methods of earnings manipulation of listed companies. Moreover, we introduce several models which identify earnings manipulation and prepare the comparison of these models.Based on above analysis, we do some experiential test on the earnings manipulation extent by using the adjusted Jones model and compare the result with existing research fruit. In addition, we perform experiential test on influential factors of earnings manipulation and find out the relationship of these factor with the final earnings manipulation. Finally, we provide some suggestions to avoid earnings manipulation in the current status of Chinese capital market and Chinese listed companies.更多还原