论文部分内容阅读
本文以2007年~2010年间沪深两市所有A股上市公司为研究样本,结合应计性盈余操纵和真实性盈余操纵两个方面,构建多元回归模型,分析财务重述外表下企业操纵利润行为,发现包含应计内容和调增盈利的重述公司具有更高的盈余管理水平。
This paper takes all the A-share listed companies in Shanghai and Shenzhen from 2007 to 2010 as the research sample, combines the two aspects of accrual-based earnings manipulation and the authenticity of earnings manipulation to build a multiple regression model to analyze the profit-making behavior under the financial recapitulation , Found that restatement companies that include accruals and increase profits have a higher level of earnings management.