会计制度稳健性、盈余稳健性与盈余管理

【作者】 陈莹；

【导师】 娄贺统；

【作者基本信息】 复旦大学 ， 会计学， 2013， 硕士

【摘要】 从二十世纪九十年代初开始,我国先后经历了1992年、1998年、2000年和2006年四次较大规模的会计制度改革。其中,2006年之前的会计制度改革都强化了稳健性原则的运用。而2006年新《企业会计准则》颁布的主要目标是实现与国际财务报告准则(International Financial Reporting Standards,简称IFRS)的全面趋同,采纳了资产负债观的制定理念,强化了公允价值的运用,弱化了稳健性原则的要求。如今需要对会计制度的革新效果进行评价,以便根据我国具体国情进行调整。但至今国内外基于某个国家会计制度变迁视角的稳健性研究仍然相对缺乏,且往往忽略了盈余管理在其中的影响作用,而中国会计制度的改革则恰好为本文提供了这样一次难得的研究机会与研究平台。在这样的背景下,本文以1994-2011年沪深两市A股上市公司为研究样本,探究了会计制度稳健性、盈余稳健性与盈余管理三者之间的内在联系和相互影响。研究结果显示：在未考虑盈余管理因素时,我国上市公司表现出的盈余稳健性与会计制度的稳健性相关,会计制度稳健性对上市公司表现出的盈余稳健性有正向的作用。会计制度中稳健性原则运用程度的强化会提高我国上市公司表现出的会计盈余稳健性。反之,会计制度中稳健性原则运用程度的弱化会降低我国上市公司表现出的会计盈余稳健性。不管是剔除操控性应计利润后,还是对于“洗大澡”向下盈余管理动机较弱的上市公司单独测定时,会计盈余不具有稳健性,甚至表现出了激进,而且与会计制度的稳健性并不存在正相关的关系。可见,盈余管理行为会影响盈余稳健性存在性的测定。此外,研究还表明,会计制度稳健性的强化可以降低公司向上的盈余管理行为但同时会给公司向下的盈余管理行为提供机会;会计制度稳健性的弱化会使公司向上的盈余管理行为有所提高,但没有证据表明会计制度稳健性的弱化可以降低公司向下的盈余管理行为。更多还原

【Abstract】 Ever since1990s, Chinese accounting standards have experienced four major large magnitude reforms, including1992"The Corporate Accounting Standards",1998" The Accounting Standards for the Limited Corporations",2000"The Corporate Accounting Standards " and2006"Corporate Accounting Standards". The former three reforms increased the weight on the principle of conservatism, while the latest2006"Corporate Accounting Standards", which emphasizes fair value, decreased the weight on the principle of conservatism. We need to evaluate the effects of accounting standards reform in order to adjust it according to national conditions. However, So far, the studies of the effects resulting from the reforms of accounting standards on the conservatism have been quite rare and most of them ignored the factor of earning management. So the reforms of accounting standards in China provide us with a good opportunity and platform to enrich the literatures about the explanations for the existence and the change of conservatism.Using a sample of all listed A-shares firms in SH and SZ stock exchanges from1994to2011with available data, this paper examines the relationship among conservatism of accounting regulations, conservatism of earnings and earnings management.The findings reveal that regardless of the earnings management factor, the conservatism of accounting regulations has positive influence on the conservatism of earnings.There exists earnings conservatism during1998-2000and2001-2006when I use the full sample, however, After eliminating discretionary accruals or using the sustainable profitable sample only, the conservatism disappears, which means earnings management behavior influent the measurement of earnings conservatism.What’s more, this paper finds that enhancing the conservatism principle can reduce the over-estimation of earnings, vice versa. Besides, enhancing the conservatism principle will increase the under-estimation of earnings.更多还原