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盈余管理作为财会界学者关注的热点问题,在国外已取得丰富的研究成果。政治成本假说作为实证会计理论的三大假说之一,对盈余管理行为有着重大影响。区别于国外政治成本研究背景既定的研究结论,我国的政治成本研究更为独特。本文在已有的研究模型和研究成果的基础上,从政治成本假说的角度出发,通过实证研究和规范研究相结合,旨在研究受我国政治成本影响较大的纺织服装行业在面临有利的宏观政策时是否发生盈余管理行为。通过实证分析,得出结论:我国纺织行业面临有利的宏观政策调控下,仅在2009年可能存在调低操控性应计的盈余管理行为;而在2010~2011年间,没有确切正确显示样本企业存在盈余管理行为。
Earnings management, as a hot topic of concern to finance and accounting scholars, has achieved abundant research results abroad. As one of the three hypotheses of empirical accounting theory, the political cost hypothesis has a significant impact on earnings management. Differing from the established research conclusions in the background of foreign political costs research, the study of political costs in our country is more unique. Based on the existing research models and research results, this dissertation, based on the hypothesis of political costs, combines empirical studies and normative studies to study the macroeconomic outlook of the textile and apparel industry that is greatly affected by the political costs in our country Whether the policy of earnings management behavior. Through the empirical analysis, it is concluded that under the control of the favorable macroeconomic policies, the textile industry in our country may only reduce the surplus accruals of accruals in 2009; in the period from 2010 to 2011, there is no exact demonstration of the existence of sample enterprises Earnings management behavior.