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会计信息的一个重要特征就是可比性,能够给使用者比较异同带来便利,使社会资源优化配置。本篇文章从盈余管理方面研究上市公司会计信息可比性对盈余质量的影响。应计盈余管理和真实盈余管理是管理层的两种主要盈余管理方式,通过非正常应计项目操纵盈余是应计盈余管理的主要方式,通过操控经营、生产成本和酌量费用支出等实际交易活动操纵盈余是真实盈余管理的主要方式。随着监管强度与会计信息环境改善加大,管理层选择前者的潜在风险增加,后者则因其较好的隐蔽性更受欢迎,从而在盈余管理方式的选择上从应计盈余管理转向真实盈余管理。
An important feature of accounting information is comparability, which can bring convenience to users and make optimal allocation of social resources. This article studies the impact of comparability of accounting information of listed companies on earnings quality from the aspect of earnings management. Accrued earnings management and real earnings management are the two major management methods of earnings management. Surplus management through accruals of non-accrual items is the main method of accrued earnings management. Through the manipulation of actual operating activities, production costs and discretionary expenses, Surplus management is the main way to manage real earnings. As regulatory intensity and the improvement in accounting information environment have increased, management’s potential risk of choosing the former has increased, while the latter has become more popular due to its better concealment, thus shifting from accrued earnings management to reality in the choice of earnings management Earnings management.