| 监管者识别盈余管理的实证研究 |
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| 引用本文： | 王良成,宋娟,曹强.监管者识别盈余管理的实证研究[J].湖南农业大学学报(自然科学版),2015(2):59-65. |
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| 作者姓名： | 王良成 宋娟 曹强 |
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| 作者单位： | （1.四川大学 商学院，四川 成都610065；2.四川省发改委 价格监督检查局，四川 成都610012；3.中央财经大学 会计学院，北京100081） |
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| 摘 要： | 将盈余管理细分为应计盈余管理、线上真实盈余管理和线下真实盈余管理，基于我国特有的配股管制变迁环境，考察监管者识别盈余管理的能力及其变化。研究发现，监管者对上市公司盈余管理具有一定的识别能力，但是会受到管制环境变迁的影响，存在管制效应和演进效应。具体而言，在审核配股资格过程中，监管者能识别线下真实盈余管理，但是，在管制环境变迁后，由于线下真实盈余管理被纳入管制范围，监管者不再对其进行关注，而是关注应计盈余管理，并能识别。在线上真实盈余管理方面，由于其隐蔽性强，监管者并没有表现出显著的识别能力。
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| 关 键 词： | 应计盈余管理 线上真实盈余管理 线下真实盈余管理 监管者 |
Regulators See Through Earnings Management |
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| WANG Liangcheng,SONG Juan,CAO Qiang.Regulators See Through Earnings Management[J].Journal of Hunan Agricultural University,2015(2):59-65. |
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| Authors: | WANG Liangcheng SONG Juan CAO Qiang |
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| Institution: | (1. School of Business,Sichuan University,Chengdu,Sichuan610065, China; 2.Department of Price Administration and Supervision Bureau, Sichuan Development and Reform Commission,Chengdu, Sichuan610012,China;3. School of Accounting, Central University of Finance and Economics, Beijing 100081,China) |
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| Abstract: | This study examines whether regulators can see through earnings management divided into accrual earnings management, real earnings management above the line and below the line for their regulatory decisions during rights issue approval process in China''s institution.The evidence shows that regulators can see through earnings management during the approval process, which is affected by China''s rights issue regulation change.Particularly,regulators can see through real Earnings management below the line before rights issue regulation change in 2001,but not can do significantly afterward. Conversely,regulators can''t see through accrual earnings management before rights issue regulation change in 2001,but can do afterward. However,real Earnings management above the line can not be seen through during the approval process in the whole period. |
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| Keywords: | Accrual earnings management Real earnings management above the line Real earnings management below the Line Regulators |
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