發(fā)布時(shí)間：2018-01-10 08:40

  本文關(guān)鍵詞：我國(guó)創(chuàng)業(yè)板上市公司盈余管理問(wèn)題研究　出處：《江蘇科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 上市公司 創(chuàng)業(yè)板 盈余管理 修正的瓊斯模型

【摘要】：幾經(jīng)周折，面向創(chuàng)新型中小企業(yè)的創(chuàng)業(yè)板市場(chǎng)終于在2009年10月順利推出。設(shè)立創(chuàng)業(yè)板市場(chǎng)是我國(guó)促進(jìn)中小企業(yè)發(fā)展、推進(jìn)科技自主創(chuàng)新、促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的重要戰(zhàn)略舉措，對(duì)我國(guó)經(jīng)濟(jì)發(fā)展具有重要意義。對(duì)于新推出的創(chuàng)業(yè)板市場(chǎng)，是否也像主板市場(chǎng)和中小板市場(chǎng)一樣存在盈余管理行為，這是本文研究的重點(diǎn)。 國(guó)內(nèi)外的實(shí)踐和研究都表明，創(chuàng)業(yè)板市場(chǎng)健康發(fā)展的核心是上市公司必須具備創(chuàng)新能力和成長(zhǎng)性。并且我國(guó)創(chuàng)業(yè)板發(fā)行管理辦法也對(duì)上市公司設(shè)置了最低盈利標(biāo)準(zhǔn)及業(yè)績(jī)成長(zhǎng)性要求。創(chuàng)業(yè)板上市公司是否具有真的成長(zhǎng)性，，還是通過(guò)盈余管理得到的結(jié)果，非常值得我們關(guān)注。盈余管理會(huì)導(dǎo)致創(chuàng)業(yè)板公司的會(huì)計(jì)盈余信息失真，加劇各利益相關(guān)者之間的信息不對(duì)稱，從而誤導(dǎo)監(jiān)管機(jī)構(gòu)和外部投資者的價(jià)值判斷，最終不利于創(chuàng)業(yè)板市場(chǎng)健康發(fā)展。 本文采用規(guī)范研究和實(shí)證研究相結(jié)合的方式，以創(chuàng)業(yè)板上市公司為研究對(duì)象，結(jié)合能夠獲得的最新研究數(shù)據(jù)，深入探討了創(chuàng)業(yè)板上市公司可能存在的盈余管理行為。首先，從理論角度出發(fā)，介紹了與盈余管理相關(guān)的理論背景，分析了產(chǎn)生盈余管理的經(jīng)濟(jì)原理和實(shí)施動(dòng)機(jī)。其次，介紹了創(chuàng)業(yè)板的相關(guān)理論，具體闡述了發(fā)生盈余管理的制度背景，包括發(fā)行審核制度、信息披露制度和退市制度。并結(jié)合創(chuàng)業(yè)板的制度特征，介紹了創(chuàng)業(yè)板上市公司的盈余管理手段。最后，從實(shí)證研究角度，選取了2009-2010年上市的181家公司作為研究樣本，利用修正的現(xiàn)金流量瓊斯模型對(duì)上市期間是否進(jìn)行盈余管理進(jìn)行了定量分析。 本文得出的結(jié)論如下：經(jīng)過(guò)實(shí)證檢驗(yàn)，加入經(jīng)營(yíng)現(xiàn)金流的修正瓊斯模型要比修正的瓊斯模型更好地檢測(cè)盈余管理行為。并發(fā)現(xiàn)所選取的樣本在上市期間進(jìn)行了調(diào)增收益的盈余管理，成長(zhǎng)性指標(biāo)會(huì)誘發(fā)上市公司進(jìn)行盈余管理行為。
[Abstract]:After several setbacks, the gem market for innovative SMEs was finally launched in October 2009. The establishment of the gem market is to promote the development of small and medium-sized enterprises in China, promote independent innovation in science and technology. The important strategic measures to promote the upgrading of industrial structure are of great significance to the economic development of our country. As for the newly launched gem market, whether there are earnings management behaviors in the new gem market as well as in the main board market and the small and medium-sized board market. This is the focus of this paper. Practice and research both at home and abroad show that. The core of the healthy development of the gem market is that the listed companies must have the ability to innovate and grow. Moreover, the management methods of the gem also set the minimum profit standard and the performance growth requirements for the listed companies. Whether the listed company has the real growth. Earnings management will lead to the distortion of accounting earnings information of gem companies and aggravate the information asymmetry among stakeholders. Thus misleading the value judgment of regulators and external investors is not conducive to the healthy development of gem market. This paper combines normative research with empirical research, taking gem listed companies as the research object, combined with the latest research data that can be obtained. This paper deeply discusses the possible earnings management behavior of listed companies in gem. Firstly, it introduces the theoretical background related to earnings management from a theoretical point of view. This paper analyzes the economic principle and implementation motivation of earnings management. Secondly, it introduces the relevant theory of gem, and expounds the background of earnings management system, including the issue audit system. Information disclosure system and delisting system. Combined with the characteristics of gem system, this paper introduces the earnings management methods of gem listed companies. Finally, from the perspective of empirical research. This paper selects 181 companies listed in 2009-2010 as the research sample and uses the modified cash flow Jones model to quantitatively analyze whether earnings management is carried out during the period of listing. The conclusion of this paper is as follows: through empirical test. The modified Jones model with operating cash flow is better than the modified Jones model to detect earnings management behavior. Growth indicators will induce earnings management behavior of listed companies.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F832.51

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