| 新会计准则下上市公司操控性应计利润影响因素的实证检验 |
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| 引用本文： | 翟胜宝,郑洁,盛明泉,陈小君.新会计准则下上市公司操控性应计利润影响因素的实证检验[J].成都师专学报,2010(4):98-100,108. |
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| 作者姓名： | 翟胜宝 郑洁 盛明泉 陈小君 |
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| 作者单位： | [1]安徽财经大学会计学院 [2]安徽财经大学财政与公共管理学院,安徽蚌埠233041 |
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| 基金项目： | 教育部人文社会科学研究青年基金项目“公允价值计量模式下上市公司会计政策选择研究”（项目批准号：09YJC790007）; 安徽财经大学会计与财务发展研究中心的研究成果之一 |
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| 摘 要： | 近年来,盈余管理已成为国内会计学术界和实务界关注的热点,而操控性应计利润常常用来衡量公司盈余管理的程度,是盈余管理研究的重要话题,虽然盈余管理方面的研究成果颇多,然而基于新会计准则研究操控性应计利润的影响因素的成果却十分少见。新会计准则下上市公司操控性应计利润的影响因素实证检验对于改进中国会计准则和优化上市公司监管政策有重要意义,并可以为注册会计师审计提供经验证据和判断依据。
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| 关 键 词： | 新会计准则 操控性应计利润 影响因素 实证检验 |
An Empirical Test on Influencing Factors of the Discretionary Accruals in Terms of the New Accounting Standards |
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| ZHAI Sheng-bao,ZHENG Jie,SHENG Ming-quan,CHEN Xiao-jun.An Empirical Test on Influencing Factors of the Discretionary Accruals in Terms of the New Accounting Standards[J].Journal of Chengdu Teachers College,2010(4):98-100,108. |
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| Authors: | ZHAI Sheng-bao ZHENG Jie SHENG Ming-quan CHEN Xiao-jun |
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| Institution: | 1.School of Accounting,Anhui University of Finance and Economics;2.School of Finance and Public Administration,Anhui University of Finance and Economics,Bengbu,Anhui,233041,China) |
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| Abstract: | Recently,earnings management has become a national hot spot of academic circle and the practical realm. Discretionary accruals are very important to assess earnings management. Though much has done in this field,few researches deal with the influencing factors of the discretionary accruals in terms of the new accounting standards. This paper does an empirical test on it to improve Chinese accounting standards,the government management and supervision policies to stock market,the listed companies in China and provide certified public accountant （CPA） with experience evidence and criteria. |
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| Keywords: | new accounting standards discretionary accruals influencing factors empirical test |
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