我国新能源企业盈余管理与盈利质量研究
首发时间:2019-02-18
摘要:近年来,我国对新能源行业给予了大量的政府补贴,导致新能源企业具有获取政府补贴和市场扩张的重要盈余管理动机。通过选取2013年至2015年281家新能源上市公司样本,检验其利润分布情况;运用修正的Jones模型对操纵性和非操纵性应计利润进行度量;同时从成长性、盈利性、安全性、现金保障性和持续性五个方面衡量盈利质量,最后检验应计利润与盈利质量之间的关系。研究结果表明,新能源企业存在明显的正向盈余管理现象,而且盈余管理程度与企业的盈利质量负相关。
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Earnings Management on the Quality of Earnings--China\'s New Energy Industry
Abstract:With the intention of obtaining government subsidies and expanding market shares,new energy companies in China have evident motivation to manage the earnings. By selecting and analyzing financial data of 281 samples within new energy listed companies,observing the distribution of their profits,and measuring the correlations between discretionary accruals and non-discretionary accruals,this essay assessed the quality of earnings in the perspectives of growth, profitability, safety, cash security,and sustainability,and,further, disclosed the relationship between accruals and quality of earnings. The results of this paper suggest that earnings management is significant among new energy companies in China, and notably reduces enterprises\' qualities of earnings.
Keywords: ?Accounting New energy company Accruals The quality of earnings
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