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本文以国际财务报告准则(IFRS)趋同下所得税会计准则在欧盟及中国上市公司的第一年实施情况为背景,研究并证明欧盟及中国上市公司均在一定程度上利用递延所得税资产确认进行避免利润下滑的盈余管理。其中,中国上市公司递延所得税资产确认具有可操纵应计利润之外的增量作用,欧盟上市公司则具有线下项目可操纵性应计项目之外的增量作用。但在避免亏损的盈余管理中,欧盟及中国上市公司递延所得税资产确认均未存在这种增量作用。进一步研究发现,中国上市公司递延所得税资产确认的盈余管理与市场监管动机相关,与债务契约、管理层薪酬激励无关。本文研究结果表明,IFRS趋同下所得税会计准则在欧盟及中国上市公司的实施效果已经具有一定程度的等效性,但其财务报告质量还受到特定制度环境因素影响。
Based on the implementation of International Financial Reporting Standards (IFRS) convergent under the income tax accounting standards in the first year of the EU and Chinese listed companies, this paper studies and proves that the EU and Chinese listed companies are to some extent use the deferred income tax assets to confirm the avoidance Earnings management of declining profits. Among them, the recognition of deferred income tax assets of listed companies in China has an incremental function beyond the accrual of accrued profits, while the EU listed companies have the incremental function beyond the controllable items of offline projects. However, in the process of avoiding the loss of earnings management, there is no such incremental effect on the recognition of the deferred income tax assets of the listed companies in the EU and China. Further study found that the earnings management confirmed by the deferred income tax assets of the listed companies in China is related to the market supervision motivation, which has nothing to do with the debt contract and management incentive. The results of this study show that the IFRS convergence of the income tax accounting standards in the EU and China’s listed companies have a certain degree of effectiveness of the implementation of the effect, but the financial reporting quality is also subject to specific institutional environmental factors.