我国上市公司审计质量对可控应计利润影响的实证研究

发布时间：2018-02-12 23:26

本文关键词： 审计质量事务所规模盈余管理可控应计利润信息质量　出处：《重庆大学》2005年硕士论文　论文类型：学位论文

【摘要】：可控应计利润是非常重要的会计盈余数据,能够反应证券市场的信息和公司潜在的经济价值。目前我国企业进行盈余管理的情况越来越普遍,大多数公司在首次公开发行股票、配股、增发股票和扭亏时,往往会进行盈余管理(主要是对可控应计利润进行操纵),造成会计信息失真。提高审计质量可以增加会计报表的可信度。本文首先回顾了国内外的相关文献,利用这些已有的研究方法和结论结合我国特有的研究背景,提出了3个研究假设。首先使用修正琼斯模型,计算出可控应计利润,将会计盈余分成现金流量、非可控应计利润、可控应计利润三部分,以审计质量(以我国会计师事务所规模衡量,市场份额在前十位为“十大”,表示审计质量高,反之审计质量低)作为可控应计利润的控制变量,然后分别与累计报酬率、未来盈利能力、未来现金流量进行多元回归分析,结果发现: 1)在我国审计市场,“十大”比“非十大”对盈余管理的容忍度更小,表明审计质量的提高能够抑制可控应计利润过度操纵。 2)审计质量越高,可控应计利润的噪音越小。在证券市场上表现为可控应计利润和累计报酬率相关性更加显著。在公司未来状况表现为可控应计利润和未来盈利能力、未来现金流量相关性更加显著。
[Abstract]:Controllable accrual profit is a very important data of accounting earnings, which can reflect the information of the stock market and the potential economic value of the company. At present, the situation of earnings management in Chinese enterprises is becoming more and more common. When issuing additional shares and turning losses, Earnings management is often carried out (mainly by manipulating controllable accrual profits, resulting in accounting information distortion. Improving audit quality can increase the credibility of accounting statements. First, this paper reviews the relevant literature at home and abroad. Based on these existing research methods and conclusions, three research hypotheses are put forward. Firstly, the controllable accrual profit is calculated by using the modified Jones model, and the accounting surplus is divided into cash flow and uncontrollable accrual profit. The three parts of controllable accrual profit (measured by the scale of accounting firm in our country, the market share in the top ten is "10", which means the audit quality is high, otherwise the audit quality is low) as the control variable of controllable accrual profit. Then multivariate regression analysis was carried out with cumulative rate of return, future profitability and future cash flow. The results showed that:. 1) in the audit market of our country, the tolerance of "ten" to earnings management is smaller than that of "non-ten", which indicates that the improvement of audit quality can restrain the excessive manipulation of controllable accrual profit. 2) the higher the audit quality, the lower the noise of controllable accrual profit. In the stock market, the correlation between controllable accrual profit and cumulative rate of return is more significant. Future cash flow correlation is more significant.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】