“特殊损失项目”与“核心费用”之间的归类变更盈余管理研究
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财经研究 2012 年 第 38 卷第 03 期, 页码：71 - 81
摘要
参考文献
摘要
文章借鉴McVay(2006)的理论模型,考察了A股公司在新会计准则颁布之后是否会实施"特殊损失项目"与"核心费用"之间的归类变更盈余管理。研究发现,运用全样本和微利公司全样本都不能通过归类变更盈余管理的检验;而某类特殊微利公司却具有将利润表中的部分"核心费用"转移到"营业外支出"项目的归类变更盈余管理行为,该类公司当期的"未预期核心收益"与当期"营业外支出"正相关;下一期的"未预期核心收益变化"与当期"营业外支出"负相关。
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[2]Anderson M C,Banker R D,Janakiraman S N.Are selling,general,and administrative costs“sticky”?[J]Journal of Accounting Research,2003,41(1):47-63.
[3]Bartov E,Givoly D,Hayn C.The rewards to meeting or beating earnings expecta-tions[J].Journal of Accounting and Economics,2002,33(2):173-204.
[4]Brown L D,Caylor M L.A temporal analysis of quarterly earnings thresholds:Propen-sities and valuation consequences[J].The Accounting Review,2005,80:423-440.
[5]DeAngelo H,DeAngelo Douglas J.Accounting choice in troubled companies[J].Journal of Accounting and Economics,1994,17(1-2):113-143.
[6]Dechow P M,Richardson S A,Tuna I.Why are earnings kinky?An examination of the earn-ings management explanation[J].Review of Accounting Studies,2003,8(2):355-384.
[7]Dechow P,Skinner D.Earnings management:Reconciling the views of accounting aca-demics,practitioners,and regulators[J].Accounting Horizons,2000,14(2):235-250.
[8]Fairfield P M,Yohn T L.Using asset turnover and profit margin to forecast changes in profitability[J].Review of Accounting Studies,2001,6(4):371-385.
[9]Fama E F,French K R.Forecasting profitability and earnings[J].Journal of Business,2000,73.161-175.
[10]Freeman R N,Ohlson J A,Penman S H.Book rate-of-return and prediction of earnings changes:An empirical investigation[J].Journal of Accounting Research,1982,20(2):639-653.
[11]Kasznik R,McNichols M F.Does meeting earnings expectations matter?Evidence from analyst forecast revisions and share prices[J].Journal of Accounting Research,2002,40(3):727-759.
[12]McVay S E.Earnings management using classification shifting:An examination of core earnings and special items[J].The Accounting Review,2006,81(3):501-531.
[13]Nelson M W,Elliott J A,Tarpley R L.Evidence from auditors about managers’and audi-tors’earnings management decisions[J].The Accounting Review,2002,77:175-202.
[14]Nissim D,Penman S H.Ratio analysis and equity valuation:From research to practice[J].Review of Accounting Studies,2001,6(1):109-154.
[15]Sloan R G.Do stock prices fully reflect information in accruals and cash flows about future earnings?[J].The Accounting Review,1996,71(3):289-315.
引用本文
张子余, 张天西. “特殊损失项目”与“核心费用”之间的归类变更盈余管理研究[J]. 财经研究, 2012, 38(3): 71–81.
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