新会计准则下我国商业银行盈余管理的实证研究.pdfVIP

摘 要 关键词：商业银行，盈余管理，利润平滑Jones 模型，公允价值，贷款损失准备 万方数据 ABSTRACT ABSTRACT Earnings management is a behavior that the business managers use the option of accounting policies and the vulnerability of accounting standards purposefully, to impact the data in the financial report. Aim is to maximize self-interest and enterprise value. The method of earnings management is usually achieved by accounting ， information disclosure and other ways. Every change of accounting standards is bound to bring new impact to earning management, and imply new opportunities. Therefore, the impact of accounting standards on earnings management has been concerned widespread by scholars home and abroad. However, look at the existed researches, commercial banks are often excluded from the study objects, because of the special nature of business and industry. Commercial banks take a critical position in the development of society and economy. Researching the behaviors of earnings management of commercial banks, plays an important role to maintain their own security and liquidity and the financial stability of the whole country. Meanwhile, The new accounting standards issued in 2006 made significant adjustments on financial assets, which would make new challenges to the earning management of commercial banks who hold a large number of financial assets. In view of these above, this article focuses on commercial banks. Firstly, based on the analysis of the special motivation and tools, we be