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1、第38卷第2期浙江大學(xué)學(xué)報(bào)(人文社會(huì)科學(xué)版)Vol.38,No.22008年3月JournalofZhejiangUniversity(HumanitiesandSocialSciences)Mar.2008會(huì)計(jì)估計(jì)變更公司的盈余管理分析12韓洪靈顏志元(1.浙江大學(xué)會(huì)計(jì)與財(cái)務(wù)管理系,浙江杭州310058;2.深圳證券交易所公司管理部,廣東深圳518010)[摘要]以滿足利潤(rùn)管制為目的的盈余管理是我國(guó)上市公司最普遍的行為之一,會(huì)計(jì)估計(jì)變更行為通常與公司盈余管理行為緊密地結(jié)合在一起。通過(guò)分類比較發(fā)現(xiàn),會(huì)計(jì)估計(jì)變更失當(dāng)公司的業(yè)績(jī)遠(yuǎn)遠(yuǎn)低于非失當(dāng)公司,會(huì)計(jì)估計(jì)變更失當(dāng)公司存在利用操控性應(yīng)計(jì)項(xiàng)目和
2、線下項(xiàng)目進(jìn)行盈余管理的明顯跡象。這些經(jīng)驗(yàn)證據(jù)意味著,證券監(jiān)管機(jī)構(gòu)應(yīng)該強(qiáng)化對(duì)績(jī)差公司會(huì)計(jì)估計(jì)變更行為的關(guān)注,且要特別注意其盈余報(bào)告中的投資收益和補(bǔ)貼收入項(xiàng)目,以確保此類公司盈余信息披露的可靠性。[關(guān)鍵詞]會(huì)計(jì)估計(jì)變更;盈余管理;操控性應(yīng)計(jì);線下項(xiàng)目AnAnalysisontheEarningManagementofPublicCompanieswithAccountingEstimateChanges12HanHonglingYanZhiyuan(1.DepartmentofAccountingandFinancialManagement,ZhejiangUniversity,Hangzh
3、ou310058,China;2.DivisionofCorporationSupervision,ShenzhenStockExchange,Shenzhen518010,China)Abstract:TheearningmanagementformeetingtherequirementsofprofitregulationisthemostprevalentbehaviorsamongChinesepubliccompanies.Furthermore,accountingestimatechangesareusuallycloselyaffiliatedwithcorporati
4、onpsearningmanagementbehaviors.Thispaper,byapplyingthecomparativeanalysisapproach,discoversthattheperformanceofcompanieswithincorrectaccountingestimatechangesisfarlowerthanthatofcompanieswithcorrectaccountingestimatechanges.Thereareobviousevidencesindicatingthatcompanieswithincorrectaccountingest
5、imatechangesuseddiscretionaryaccrualsanditemsbelowthelinetomanipulatetheirreportedearnings.Theseempiricalevidencesimplicatethatthesecuritiesregulatoryboardshouldpaymoreattentionstotheaccountingestimatechangebehaviorsofcorporationswithpoorperformance,especiallyshouldfocusontheinvestmentrevenueands
6、ubsidyrevenueitemsinthesecorporationpsreportedearningtoensureinformationdisclosurereliabilityforthesecorporations.Keywords:accountingestimatechange;earningmanagement;discretionaryaccrual;itemsblowtheline[收稿日期]2007209219[本刊網(wǎng)址·在線雜志]http://www.journals.zju.edu.cn/soc[基金項(xiàng)目]國(guó)家自然科學(xué)基金資助項(xiàng)目(70672101);國(guó)家社會(huì)
7、科學(xué)基金資助項(xiàng)目(07BJY027);教育部新世紀(jì)優(yōu)秀人才支持計(jì)劃資助項(xiàng)目(NCET20420591)。[作者簡(jiǎn)介]1.韓洪靈,男,浙江大學(xué)管理學(xué)院會(huì)計(jì)與財(cái)務(wù)管理系教師,會(huì)計(jì)學(xué)博士,主要從事資本市場(chǎng)會(huì)計(jì)理論與審計(jì)市場(chǎng)問(wèn)題研究;2.顏志元,男,深圳證券交易所公司管理部高級(jí)會(huì)計(jì)師,會(huì)計(jì)學(xué)博士,主要從事上市公司信息披露問(wèn)題研究。第2期韓洪靈顏志元:會(huì)計(jì)估計(jì)變更公司的盈余管理分析173我國(guó)資本市場(chǎng)的融資、上市、退市都與特定的盈利指標(biāo)掛鉤,因
