行业景气度及其波动性对企业盈余管理的影响研究

发布时间：2018-06-30 09:42

本文选题：行业景气度 + 波动性　；参考：《审计研究》2017年02期

【摘要】：行业景气度作为企业行业环境的重要方面对企业盈余管理行为有重要影响。研究发现,企业的盈余管理行为不仅受到行业景气度高低的影响,也会受到其波动性的影响。行业景气度较高时,企业应计盈余管理程度较高;行业景气度波动性较大时,企业倾向于进行正向应计盈余管理,减少负向应计盈余管理。同时,行业景气度及其波动性对企业盈余管理的影响会产生叠加,行业景气度波动性显著增强了行业景气度与正向应计盈余管理的正相关关系。上述研究丰富了中观环境下对企业盈余管理行为影响的研究,有助于加深人们对于上市公司在不同行业景气状况下盈余管理行为的认识,也为上市公司盈余管理行为的监管提供了一定的参考。
[Abstract]:As an important aspect of enterprise industry environment, industry outlook has an important influence on earnings management behavior. It is found that earnings management behavior is affected not only by the degree of industry outlook, but also by its volatility. When the industry climate is high, the degree of accrual earnings management is higher, and when the fluctuation of industry climate is large, enterprises tend to carry out positive accrual earnings management and reduce negative accrual earnings management. At the same time, the influence of industry climate and its volatility on earnings management will be superimposed, and the volatility of industry landscape will significantly enhance the positive correlation between industry outlook and positive accrual earnings management. The above research enriches the research on the influence of earnings management behavior in the meso environment, and helps to deepen people's understanding of earnings management behavior of listed companies in different industries. It also provides a certain reference for the supervision of earnings management behavior of listed companies.
【作者单位】：西南财经大学会计学院、中国政府审计研究中心;
【基金】：国家自然科学基金项目(项目批准号:71272246) 国家社会科学基金重大项目(项目批准号:13&ZD146)的阶段性成果西南财经大学中央高校基本科研业务费专项资金(项目批准号:JBK1507087)的资助
【分类号】：F275

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