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| Title: | 中國新企業會計準則體系與下市緩衝制度對於盈餘管理行為之影響
The effect of new Chinese accounting standards and delisting buffer mechanism on earnings management. |
| Authors: | 林家儀
Lin, Chia Yi |
| Contributors: | 詹凌菁
林家儀
Lin, Chia Yi |
| Keywords: | 特別處理
下市緩衝制度
盈餘管理
Special treatment
Chinese delisting buffer mechanism
Earnings management |
| Date: | 2012 |
| Issue Date: | 2013-09-02 15:27:22 (UTC+8) |
| Abstract: | 本研究旨在探討中國新企業會計準則體系實施前後，中國財務狀況正常之上市公司及面臨下市緩衝機制懲處風險之各群虧損公司利用應計項目所進行之盈餘管理行為是否存在程度上之差異。
本研究以2001年至2010年之中國A股上市公司為研究對象，並根據中國下市緩衝制度之規定將樣本分群；實證結果發現，因陷入財務困境而有暫停上市或終止上市之虞的中國企業會利用新準則提供的裁量空間進行更大幅度的盈餘管理，顯示中國新企業會計準則體系對整體上市公司、財務狀況正常公司以及各群虧損公司之盈餘管理行為皆不具遏止效果，且該現象不因樣本公司屬製造業或非屬製造業而有所不同，而現行中國下市緩衝制度之設計對會計資訊品質之監理更是雪上加霜。
This study aims to examine whether the implementation of Chinese new accounting standards affects the accrual-based earnings management behavior of Chinese listed companies.
To understand whether earnings management behavior of different types of Chinese listed companies varies before and after the adoption of Chinese new accounting standards, Chinese listed companies are classified into four categories according to their financial position, which depends on the number of consecutive years of the reported negative earnings.
Based on a sample of 8,869 ranging from year 2001 to year 2010, this study shows that the implementation of Chinese new accounting standards cannot refrain Chinese listed companies from managing earnings, and the same conclusion applies to each category of listed companies as well. The reasons behind may be that Chinese new accounting standards offers more space for discretionary accruals compared with the old one, and that the existing Chinese delisting buffer mechanism set by the Chinese Regulatory Committee is based on the financial performance of listed companies. |
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| Description: | 碩士
國立政治大學
會計研究所
99353030
101 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0099353030 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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