【作者】 张佑辉； 李延喜；

【Author】 ZHANG You-hui;LI Yan-xi;School of Management, Dalian University of Technology;

【机构】 大连理工大学管理学院；

【摘要】 由于存在"认知参照点"现象,数字上微小的变动有时可以给人们的认知造成巨大的改变.因此,管理者可能通过财务数据上的微小调整来影响财务信息使用者的认知心理.这种特殊的盈余管理被称为"向上舍入行为".文章运用班福法则,通过实证分析的方法,研究了1443家A股上市公司的财务数据,发现我国公司也存在这种盈余管理.国内公司的向上舍入行为存在于净利润、每股收益的第二位、第三位数字上,而且这种行为的概率高于国外公司.文章从认知心理学的角度出发,丰富了关于盈余管理动机的理论,为盈余管理研究开辟了新的视角.更多还原

【Abstract】 Because of the phenomenon of cognitive reference points, slight changes in numbers can sometimes lead to significant changes in people’s cognition. Therefore, managers may affect the cognition of users of financial information by properly changing financial data. This particular kind of earnings management is called "earnings round-up behavior". Using Benford’s law, this paper conducted a positive survey on the financial data of 1,443 listed companies in Chinese A-share market, investigated the situation of earnings management in Chinese companies, and found that the earnings management induced by cognitive reference points also exists in Chinese companies. Such behavior mainly exists in the second and third position of net profit and EPS, and the behavior of Chinese companies are more significant than that of foreign companies. From the perspective of cognitive psychology, this paper develops the theory about motives of earnings management, and thus suggests a new perspective of related studies.更多还原