真实盈余管理对企业未来经营绩效影响的实证研究
DOI:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:

2016年国家社会科学基金项目(16BJY180)


Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    基于我国A股上市公司2008—2015年的财务数据,实证考察真实盈余管理行为对其后四个会计年度财务绩效和市场绩效的影响,并进一步探究真实盈余管理的不同手段对企业经营绩效的作用,结果表明,真实盈余管理会显著降低企业未来的财务绩效和市场绩效,且这种降低程度在逐年减弱。相较于市场绩效,在长期内真实盈余管理对财务绩效的负向影响更持久。从真实盈余管理的具体方式来看,销售操控、费用操控和生产操控都会降低企业后期的财务绩效和市场绩效,对财务绩效的降低作用更明显。三种方式中,销售操控在长期内对企业经营绩效的负向作用最大。

    Abstract:

    Based on the financial data of A-share listed companies from 2008 to 2015, this paper not only makes an empirical research on the influence of real earnings management on the financial performance and market performance of the next four fiscal years, but also makes a further exploration on the effect of different means on enterprise operational performance. The results show that the real earnings management will significantly reduce the future financial performance and market performance, and this decline has been weakening year by year. In contrast to market performance, the negative impact of real earnings management on financial performance is more lasting in the long run. From the perspective of the specific means of real earnings management, all of the sales control, cost control and production control will reduce the enterprise financial performance and market performance, and the reducing effect on financial performance is more obvious. In three ways, sales control has the greatest impact on enterprise operational performance in the long run.

    参考文献
    相似文献
    引证文献
引用本文

马广奇,韩洋.真实盈余管理对企业未来经营绩效影响的实证研究[J].南京审计大学学报,2017,(5):

复制
分享
文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2017-10-27
  • 出版日期: