公司成长性与盈余管理被引量：22

On Growth and earnings Management of Company

下载PDF

导出

摘要利用中国上市公司2004-2006年的数据实证了公司的成长性是否会影响公司管理者操纵盈余,结果表明:在中国上市公司中,公司成长性越高或经营风险越大时,盈余管理程度越高;而当公司成长性与经营风险并存时,盈余管理程度也会较高。 In the capital markets,whether investors according to the company′s financial statements to assess the company′s growing and risks,the growing will affect the company′s managers to make earning management,It is a frequently encountered in corporate governance.By the summary and analysis of the relevant theory,the study establishes hypothesis,and on this basis,the study designs models and verifies the hypothesis using the data of China A shares listed companies during 2004 to 2006,Empirical results showed companies with higher growing opportunities and higher risk,the more likely earning management,companies with both high growing opportunity and risky are found to have more positive earning management.

作者石军

机构地区西安交通大学经济与金融学院

出处《西安交通大学学报（社会科学版）》 CSSCI 北大核心 2011年第1期48-50,73,共4页 Journal of Xi'an Jiaotong University：Social Sciences

关键词公司成长性经营风险盈余管理 growth risk earnings management

分类号 F275.1 [经济管理—企业管理]

引文网络
相关文献

参考文献7

1COLLINS J, SHACKELFORD D, BANK J W. Differences in the Coordination of Regulatory Capital, Earnings and Taxes [ J]. Journal of Accounting Research, 1995,33:263 - 291.
2JONES J. Earnings Management during Import Relief Investi-gation [ J ]. Journal of Accounting Research, 1991,29 : 193 - 228.
3BARTON J. Does the Use of Financial Derivatives Affect Earnings Management Decisions? [ J]. The Accounting Re- view,2001, 76 : 1 - 26.
4JORGENSEN B, KIRSCHENHEITER M. Disclosures Risk Disclosures [ J ]. The Accounting Review, 2003, 78 : 449 - 469.
5BURGSTAHLER D, DICHEV I. Earnings Management to A- void Earnings Decreases and Losses [ J ]. Journal of Account- ing and Economics, 1997,24:99 - 126.
6DHALIWAL D. The Effect of The Firm Business Risk on the Choice of Accounting Methods [ J ]. Journal of Business Fi- nance and Accounting, 1988,15:289 - 302.
7石军.独立董事制度与公司治理的有效性——基于中国上市公司盈余管理的实证研究[J].人文杂志,2009(3):101-107. 被引量：6

二级参考文献22

1刘旻,蒋正华,王建伟.中国上市公司盈利管理与股票价格关系的实证研究[J].系统工程,2005,23(4):39-43. 被引量：16
2Klein A. Audit Committee, Board of Director Characteristics and Earnings Management. Journal of Accounting and Economics, 2002,(330) :375 -400.
3Peasnell K D, P F Pope, S Yong. Board Monitoring and Earnings Management: Do outside directors influence Abnormal accrual?. Workingpaper ,2000, Lancaster University.
4Teoh S, I Welch, G R Roa, Are earnings and the long - run market performance of initial public offerings. Journal of Finacial, 1998,(6) :1935 - 1974.
5Weisbach, Michael. Outside directors and CEO turnover. Journal of Financial Economics, 1998(20) :431 -460:
6Brickley, James, Jeffrey Coles, and R Terry. Outside directors and the adoption of poison pills. Journal of Financial Economics, 1994, (35) : 371 -390.
7Klein, A. Firm performance and board committee structure . Journal of Law and Economics, 1998,275 -303.
8Eisenberg T, Sundgren, S Wells M. Larger board size and decreasing Firm value in small Firms . Journal of Financial Economics(1998), (55) :35 -54.
9Dalton, Daily L. Number of directors and financial performance: a metaanalysis . Academy of Management Journal, 1998, (42) :674 - 686.
10LiptonM J. , Lorsch.. A Modest Proposal for Improving Corporate Governance . Business Lawyer, ( 1992 ) 59 -77.