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我国上市公司从1993年起逐渐开始采用资产出售的方式来运营公司。文章以2006年沪深A股上市公司为研究样本,采用Logistics回归分析方法,检验了上市公司资产出售与公司盈余管理的相关性。实证结果发现,上市公司并没有显著地利用应收应计项目进行盈余管理,而资产出售对盈余管理有显著影响。这就说明在盈余管理中资产出售已经成为当前上市公司的一种盈余管理手段,这为盈余管理手段的转变提供了一定的支持。
Since 1993, China’s listed companies have gradually started to use asset sales methods to operate the company. Taking the Shanghai and Shenzhen A-share listed companies in 2006 as the research sample, the article uses the Logistics regression analysis method to test the correlation between the asset sale of listed companies and the company’s earnings management. Empirical results show that listed companies did not make significant use of receivables accruals for earnings management, and asset sales have a significant impact on earnings management. This shows that in the earnings management, asset sale has become a current earnings management of listed companies, which provides some support for the change of earnings management tools.