会计准则改革、实际控制人性质与盈余管理
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引用本文:白露珍.会计准则改革、实际控制人性质与盈余管理[J].财经理论与实践,2013,(1):47-51
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作者单位
白露珍 (中南财经政法大学 会计学院湖北 武汉430073) 
中文摘要:以2003~2005、2008~2010年间沪、深A股制造业上市公司为样本,考察会计准则改革对实际控制人性质不同公司盈余管理程度的影响。结果表明,会计准则改革后,中央控股公司的盈余管理程度没有发生显著变化,地方控股公司和民营公司的盈余管理程度均显著提高,且二者盈余管理程度提高的幅度不存在显著差异。
中文关键词:会计准则  盈余管理  中央控股公司  地方控股公司  操纵性应计利润
 
Accounting Standards Reform, the Nature of Actual Controller and Earnings management
Abstract:Using the data of manufacturing listed companies from 2003 to 2005 and 2008 to 2010, the influence from accounting standards reform to the earning management under different nature of actual controller has been invested. The results show that the level of earnings management in central government-owned enterprises has no significant change, while the level of earnings management in local government-owned enterprises and private enterprises has increased significantly.
keywords:Accounting standards  Earnings management  Central government-owned enterprises  Local government-owned enterprises  Discretionary accrual
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