汽车业上市公司盈余管理问题研究.docxVIP

汽车业上市公司盈余管理问题研究 摘要 会计信息反映着企业的盈利能力和财务状况，会计信息质量的高 低直接影响会计信息使用者投资决策和资源的优化配置，盈余管理就 是影响会计信息质量的重要因素Z—。本文以2010—2012年小国汽车 行业A股上市公司为研究样本，对中国汽车行业上市公司盈余管理的 存在性，以及盈余管理的方式进行了实证研究，采用修正的横截面 Jones模型，检验汽车业上市公司的盈余管理。 本文共分为四部分，第一部分进行盈余管理理论分析。概括描述 一下上市公司盈余管理的概念，盈余管理产生的动因分析，以及对汽 车业上市公司的利弊影响等等；第二部分进行研究设计，主要是样本 的选取以及研究的期间，实证分析的模型选择；第三部分进行实证研 究，通过对数据的分析、整理，检验汽车业上市公司的盈余管理的水 平，并得出最终结果；第四部分进行总结，就实证结果展开探讨，分 析岀现结果的原因，并就改进措施发表自己的看法。 关键词 汽车业，上市公司，盈余管理 Research on Earnings Management for Automotive industry listed companiesAbstract Accounting information reflects the companys profitability and financial position, the quality of accounting information users of accounting information directly affects investment decisions and optimal allocation of resources, earnings management is affecting the quality of accounting information is one important factor. In this paper,Chinas automobile industry 2010-2012 A-share listed companies as samples of the Chinese automotive industry,the existence of earnings management of listed companies,as well as earnings management approach to empirical research, using the modified Jones model to test the auto industry listed companies earnings management. This paper is divided into tour parts, the first part of the theoretical analysis of earnings management. General description of what the concept of earnings management of listed companies,earning management Motivation and listed companies in the automotive industry,the pros and cons impact,etc;second part of the study design5sample selection,and mainly during the study, empirical analysis of the model select;third part empirical research.through the analysis of the data, sortingjnspection automotive industry listed company earnings management level, and get the final result; fourth part of a summary,he empirical results started to explore, analyze the results appear reasons,and to improve measures to express my views. Key words Automotive industry, Listed Companies, Earnings management 目录 TOC \o 1-5 \h \z \o Current