基于公允价值的我国上市公司盈余管理实证分析-企业管理专业论文.docxVIP

安徽 安徽财经大学硕士学位论文 PAGE PAGE 1 AN EMPIRICAL RESEARCH ON THE CHINA’S LISTIN COMPANY INEARNINGS MANAGEMENT UNDER THE FAIR VALUE ABSTRACT Earnings management’s research in western countries has thirty years of research history. In recent years, with the rapid development of economy in our country, earnings management application in China is becoming more and more widely. In 2006, Chinas ministry of finance promulgated the new accounting standards, and all the China’s listing company carried out it in 2007. The biggest bright spot of new accounting standards is to introduced the fair value measurement attribute.In the new standards, fair value measurement attribute of different level is introduced into the debt restructuring, non-monetary assets exchange 17 specific standards. Fair-value measurement attribute become a tool which the China’s listing company uses it to manipulate profit, therefore, the fair value of our countrys listed companies earnings management will produce what kind of impact people become the most concern, discussing the relation between earnings management and the fair value are very important. Based on the previous studies about fair value and earnings management, the paper study method was norms and empirical research combined. First of all, this paper comprehensive stated the study about the fair value and earnings management domestic and overseas, and the normative study on fair-value and its impact on earnings management are in eluded in the paper. Then, the empirical study on earnings management about changes in fair value gains and losses, income on investment, devaluation lost of assets and nonoperating income and expense are constructed and reported. This paper choose the data of listed companies in China from the end of 2009 to the end of 2011, and amend the JiangYiHong (1998) model, and apply SPSS17.0 statistical analysis tools, empirical research the hypotheses and argumentation,and puts forward some relevant Suggestions and countermeas