文化产业上市公司盈余管理的实证研究

发布时间：2018-04-13 11:24

本文选题：文化产业 + 上市公司　；参考：《西华大学》2013年硕士论文

【摘要】：盈余管理又叫“利润操纵”，它背离了中立性原则，许多上市公司都存在盈余管理问题，已成为广大学者讨论的热点。近几年文化产业受到国家的高度重视，政府相继出台很多鼓励文化产业发展的积极政策，从而文化产业得到极大发展。然而，随着市场经济的发展，会计准则的不断修正和完善，文化产业这个相对特殊的行业是否也存在着不同程度的盈余管理呢？对此，，在规范研究的基础上，采用实证研究方法来予以论证。在总结国内外学者对盈余管理研究成果的基础上，根据盈余管理的基本理论，找出需要进一步研究的方向。从文化产业盈余管理现状出发，探讨其特点，以便有针对性建立模型，为实证研究奠定基础。选取20家文化产业上市公司作为研究样本，利用MicrosoftExcel2010统计出2008—2011年度所需财务报表数据，采用SPSS软件，对修正的琼斯模型进行多元线性回归和显著性检验，得出的结论：（1）文化产业上市公司年度财务报告中每年都存在着不同程度的盈余管理行为，并且是2010的盈余管理行为最不明显，2009年较明显，2011年最明显；（2）新会计准则的出台并没有起到逐步抑制文化产业上公司进行盈余管理的效果，为了平滑盈余管理的痕迹，管理者每年在做着相反的盈余调整。根据文化产业上市公司客观存在盈余管理的情况，从法律、道德、博弈、政府监管等视角提出了较为合理的治理措施。盈余管理是一个世界性的难题，国内外学者对盈余管理进行深入研究，取得良好成果，但许多棘手问题没有形成一致观点。与已有研究成果相比，有以下几点见解：第一，盈余管理的界定。盈余管理是管理层有目的地运用多种手段，以达到预期所要的账面盈余水平，对会计报表进行粉饰，从而影响利益相关者对公司盈余信息的判断，是一种背离会计职业道德的管理行为。第二，研究对象首涉。回顾盈余管理实证研究对象，还未发现有对文化产业是否存在盈余管理进行研究。对文化产业上市公司的财务数据进行统计分析，得出文化产业上市公司存在着不同程度的盈余管理，但相比其它行业程度较低。第三，盈余管理的治理措施。从政府、法律、道德、博弈四个不同的视角，提出了合理的治理措施，以供参考和借鉴。目前国内大多数对盈余管理的研究所选样本是全部国内上市公司或是一些如制造业、房地产行业等热点行业，其结论缺乏针对性。此次研究将样本限定在文化产业，所得结论对文化产业有实际指导意义。
[Abstract]:Earnings management is also called "profit manipulation", which deviates from the principle of neutrality. Many listed companies have the problem of earnings management, which has become a hot topic for many scholars.In recent years, the government has issued many positive policies to encourage the development of cultural industry, so the cultural industry has been greatly developed.However, with the development of the market economy and the continuous revision and improvement of accounting standards, is there a different degree of earnings management in the cultural industry, a relatively special industry?On the basis of normative research, empirical research method is adopted to demonstrate this.On the basis of summarizing the research results of earnings management at home and abroad, and according to the basic theory of earnings management, this paper finds out the direction of further research.Based on the present situation of earnings management in cultural industry, this paper probes into its characteristics in order to establish a model and lay a foundation for empirical research.This paper selects 20 listed companies of cultural industry as the research sample, uses MicrosoftExcel2010 to calculate the data of financial statements needed for 2008-2011, and uses SPSS software to carry out multivariate linear regression and significance test to the modified Jones model.The conclusion reached is that the annual financial statements of listed companies in the cultural industry have different degrees of earnings management behavior every year.And the earnings management behavior of 2010 is the least obvious, 2009 is more obvious, 2011 is the most obvious. The introduction of the new accounting standards has not played a gradual effect of restraining the earnings management of companies in the cultural industry, in order to smooth the traces of earnings management,Managers are making opposite earnings adjustments every year.According to the existence of earnings management in the listed companies of cultural industry, this paper puts forward some reasonable measures from the angle of law, morality, game, government supervision and so on.Earnings management is a difficult problem all over the world. Scholars at home and abroad have made good achievements in the study of earnings management, but many thorny issues have not reached a consistent point of view.Compared with the existing research results, there are the following points of view:First, the definition of earnings management.Earnings management is that the management purposefully uses various means to achieve the expected book earnings level, whitewash the accounting statements, thus affect the stakeholders' judgment on the earnings information of the company.It is a kind of management behavior that deviates from accounting professional ethics.Second, the object of the study involved in the first.Reviewing the empirical research object of earnings management, it is not found that there is any research on the existence of earnings management in cultural industry.Through the statistical analysis of the financial data of the listed companies in the cultural industry, it is concluded that the listed companies in the cultural industry have different degrees of earnings management, but the degree is lower than that in other industries.Third, the management of earnings management measures.From four different perspectives of government, law, morality and game, this paper puts forward reasonable measures of governance for reference and reference.At present, most of the domestic research samples of earnings management are all listed companies or some hot industries, such as manufacturing, real estate industry, etc. The conclusions are lack of pertinence.This study limited the sample to cultural industry, and the conclusion is of practical significance to cultural industry.
【学位授予单位】：西华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;G124

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