地方政府财政行为在上市公司盈余管理中的作用研究的中期报告.docxVIP

地方政府财政行为在上市公司盈余管理中的作用研究的中期报告 摘要： 本文以地方政府财政行为为基础，从上市公司盈余管理角度出发，运用实证研究方法，分析了地方政府财政行为对上市公司盈余管理的影响。结果显示，地方政府财政行为对上市公司的盈余管理具有经济影响，其中政府财政支出的增加增强了上市公司的盈余管理动机，而政府债务的增加会削弱上市公司的盈余管理意愿。这些研究结果对于深入了解地方政府与上市公司之间的财政关系、提升地方政府财政运作效率、规范上市公司盈余管理行为具有一定的理论和实践意义。 关键词：地方政府财政行为；上市公司；盈余管理 Abstract： Based on the local governments fiscal behavior, this paper analyzes the impact of the local governments fiscal behavior on the earnings management of listed companies from the perspective of empirical research methods. The results show that the local governments fiscal behavior has an economic impact on the earnings management of listed companies. The increase of government fiscal expenditure enhances the motivation of listed companies earnings management, while the increase of government debt will weaken the willingness of listed companies earnings management. These research results have certain theoretical and practical significance for deepening the understanding of the financial relationship between local governments and listed companies, improving the efficiency of local government financial operations, and regulating the earnings management behavior of listed companies. Keywords: local governments fiscal behavior; listed company; earnings management