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本文利用2011年“PM2.5爆表”这一“准自然实验性质”的外生舆论事件,采用倾向评分匹配法和倍差法,实证检验了该舆论事件对重污染企业盈余管理的影响,以及内部控制能否发挥盈余管理抑制性效用。研究发现,舆论冲击显著地影响了重污染企业的盈余管理行为,内部控制能够对应计盈余管理发挥抑制效用。进一步研究发现,大规模中央政府控股企业主要存在应计盈余管理行为;而小规模地方政府控股企业不仅存在应计盈余管理行为,还存在真实盈余管理行为,内部控制仅仅对小规模重污染企业的应计盈余管理发挥抑制效用。本研究为加强重污染企业内部控制制度的建设和监管明确了方向。
This paper makes use of propensity score matching method and multiple-difference method to test the exogenous public opinion events of 2011 “PM2.5 explosion table” “quasi-natural experimental nature” The impact of management and whether internal control can exert inhibitory effects on earnings management. The study finds that public opinion impact significantly affects the earnings management behavior of heavily polluting enterprises, and internal control can play an inhibitory effect on accrual earnings management. Further research finds that there are mainly accrued earnings management behavior in the controlling enterprises of large-scale central government. However, the controlling enterprises in small-scale local government not only have accrued earnings management behavior, but also exist real earnings management behavior. Internal control only affects small-scale heavily polluting enterprises Accrued earnings management to play an inhibitory effect. This research has clear direction for strengthening the construction and supervision of the internal control system of heavily polluting enterprises.