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本文测度了2003—2012年中国上市公司的会计信息可比性值,并对测度结果进行了有效性检验,然后考察了会计信息可比性对应计及真实盈余管理行为选择的影响。研究结果发现:会计信息可比性与应计盈余管理程度显著负相关,与真实盈余管理程度显著正相关,因此尽管高会计信息可比性能显著抑制中国上市公司的应计盈余管理行为,但这会导致管理层转而采用真实经济业务操纵手段来实现盈余管理目标。按照投资者保护程度、终极控制人性质及新会计准则进行分组检验,结果表明,上述关系在不同的内外部治理环境中均存在,且随着治理环境的完善,可比性与应计盈余管理程度的负相关性显著增强,此时管理层的真实经济业务操纵行为也会受到更强抑制。
This paper measures the comparability of accounting information of Chinese listed companies from 2003 to 2012, and tests the validity of the measurement results. Then it examines the impact of comparable accounting information accounting and the choice of true earnings management behavior. The results show that there is a significant negative correlation between comparability of accounting information and accrual of earnings management and a significant positive correlation with the degree of real earnings management. Therefore, although the comparable performance of accounting information significantly inhibits the accrued earnings management behavior of Chinese listed companies, Management instead uses real economic business controls to achieve its earnings management objectives. According to the degree of investor protection, the nature of the ultimate controller and the new accounting standards, the test results show that the above relationships exist in different internal and external governance environments. With the improvement of governance environment, comparability and accrued earnings management The negative correlation is significantly enhanced at this time the management of the real economy business manipulation will also be more inhibited.