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本文以2007-2014年沪、深A股上市企业为样本,借鉴修正的琼斯模型研究了我国上市企业总经理退休前的盈余管理。研究通过对比总经理退休和留任企业以及总经理退休企业前一年和当年可操控性应计项目,发现总经理在可预知退休前一年不存在显著应计项目的盈余管理。需要进一步研究变更前真实活动的盈余管理或从其高管团队及薪酬机制方面进一步分析。
This paper takes Shanghai and Shenzhen A-share listed companies from 2007 to 2014 as a sample, and studies the earnings management before the retirement of the general manager of listed companies in our country with reference to the revised Jones model. By comparing the manageable accruals of the previous year and the year before the retirement and retention of the general manager and the retirement of the general manager, the study found that the general manager did not have a significant accrual of earnings management over the year prior to the predictable retirement. There is a need to further study the earning management of real activities prior to the change or further analysis from the executive team and compensation mechanism.