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題名 中國新企業會計準則體系與下市緩衝制度對於盈餘管理行為之影響
The effect of new Chinese accounting standards and delisting buffer mechanism on earnings management.作者 林家儀
Lin, Chia Yi貢獻者 詹凌菁
林家儀
Lin, Chia Yi關鍵詞 特別處理
下市緩衝制度
盈餘管理
Special treatment
Chinese delisting buffer mechanism
Earnings management日期 2012 上傳時間 2-Sep-2013 15:27:22 (UTC+8) 摘要 本研究旨在探討中國新企業會計準則體系實施前後，中國財務狀況正常之上市公司及面臨下市緩衝機制懲處風險之各群虧損公司利用應計項目所進行之盈餘管理行為是否存在程度上之差異。本研究以2001年至2010年之中國A股上市公司為研究對象，並根據中國下市緩衝制度之規定將樣本分群；實證結果發現，因陷入財務困境而有暫停上市或終止上市之虞的中國企業會利用新準則提供的裁量空間進行更大幅度的盈餘管理，顯示中國新企業會計準則體系對整體上市公司、財務狀況正常公司以及各群虧損公司之盈餘管理行為皆不具遏止效果，且該現象不因樣本公司屬製造業或非屬製造業而有所不同，而現行中國下市緩衝制度之設計對會計資訊品質之監理更是雪上加霜。
This study aims to examine whether the implementation of Chinese new accounting standards affects the accrual-based earnings management behavior of Chinese listed companies. To understand whether earnings management behavior of different types of Chinese listed companies varies before and after the adoption of Chinese new accounting standards, Chinese listed companies are classified into four categories according to their financial position, which depends on the number of consecutive years of the reported negative earnings. Based on a sample of 8,869 ranging from year 2001 to year 2010, this study shows that the implementation of Chinese new accounting standards cannot refrain Chinese listed companies from managing earnings, and the same conclusion applies to each category of listed companies as well. The reasons behind may be that Chinese new accounting standards offers more space for discretionary accruals compared with the old one, and that the existing Chinese delisting buffer mechanism set by the Chinese Regulatory Committee is based on the financial performance of listed companies.參考文獻 一、中文部分丁岷，2007，我國A股虧損上市公司盈餘管理實證研究，山東大學碩士學位論文。丁佳佳，2007，退市制度對我國上市公司盈餘管理之影響研究，中國安徽大學碩士學位論文。于海燕與李增泉，2001，會計選擇了盈餘管理－來自上海股市四項準備的實證研究，上市公司，第1期：37-42。李吉棟，2006，上市公司盈餘管理的實證檢驗──來自於虧損上市公司的實證證據，現代管理科學，第五期：50-51。官月緞，2002，中國大陸下市緩衝機制與盈餘管理之實證研究，國立政治大學會計學系博士論文。林嬋娟、洪櫻芬與薛敏正，1997，財務困難公司之盈餘管理實證研究，管理學報，第十四卷，第1期：15-38。林家伶，2002，新大陸地區新上市公司上市前盈餘管理與上市後業績變動關係之研究，國立政治大學會計學系碩士論文。林怡伶，2006，中國上市公司有效稅率之實證研究，國立政治大學會計學系碩士論文。林淑萍，2006，中國大陸股權結構與關聯方交易及盈餘管理間之關聯性，國立成功大學會計學系碩士論文。范玥琪，1998，財務預測誤差決定性因素之研究，國立彰化師範大學商業教育學系碩士論文。柯佩錚，2004，公司避險政策與盈餘管理關聯性之研究，國立交通大學經營管理研究所碩士論文。施佩吟，2003，大陸上市公司現金增資與盈餘管理和績效關聯性分析，國立政治大學會計學系碩士論文。姜媛媛，2007，新準則實施對ST公司資產重組的影響分析，江蘇大學碩士學位論文。栗紅蓮，2008，新會計準則下上市公司利潤操縱之實證研究，西南大學碩士學位論文。高允斌，2003，會計與稅法的差異比較及納稅調整，遼寧：東北財經大學出版社。高利芳，2009，基於趨同的會計準則變遷與會計準則執行研究，廈門大學博士學位論文。徐莉莎，2009，新企業會計準則實施效果研究─基於價值相關性和資本成本的視角，廈門大學博士學位論文。孫艷霞，2007，虧損上市公司盈餘管理研究─基於2005年扭虧公司的實證分析，天津財經大學碩士學位論文。郭永清，2003，新中國企業會計核算制度變遷研究，遼寧：東北財經大學出版社。許華，2007，ST上市公司盈餘管理的實證研究，中國大連理工大學碩士學位論文。陳小悅、肖星與過曉艷，2000，配股權與上市公司利潤操縱，經濟研究，第1期：30-36。陳曉與戴翠玉，2004，A股虧損公司的盈餘管理行為與手段研究，中國會計評論，第二卷，第2期：299-310。陳光穀、鄭國枝、楊美玲與鍾紹熙，2009，盈餘數字進位與盈餘管理，經濟與管理論叢，第五卷，第1期：135-157。曹霞，2010，我國新會計準則的經濟學分析，吉林大學博士學位論文。陸劍橋，1999，中國虧損上市公司盈餘管理實證研究，會計研究，第9期：25-35。戚務君，2011，高等審計學─實證視野下的審計研究，新北市：指南書局。彭筱倩，2004，盈餘管理與公司治理關聯性之研究─以我國財務危機公司為例，國立政治大學會計學系碩士論文。甯亞平，盈餘管理的定義及其意義研究，2004，會計研究，第9期：62-66。曾小青、李貴富、王全三與黃秋冬，2011，盈餘管理動機與資產減損會計：中國證據，臺大管理論叢，第二十二卷(12月)，第1期：1-30。張曉泉，2008，我國ST上市公司盈餘管理和盈餘質量分析，南京理工大學碩士學位論文。遊家興與羅勝強，2011，我國會計國際化進程會提高盈餘資訊含量嗎─基於1996~2008年的經驗證據，山西財經大學學報，第三十三卷（7月），第7期：101-107。葛家澍，2006，創新與趨同相結合的一項準則，會計研究，第3期：3-6。賈建軍，2007，中國會計與國際會計的形式協調和實質協調研究，復旦大學博士學位論文。楊朝旭與吳幸蓁，2003，總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究，會計評論，第36期：55-87。楊文慶，1994，集團企業間非常規交易之類型，律師通訊，第174期(3月)：48-54。葉容真，2000，財務危機企業之盈餘管理─以台灣上市公司為例，國立國防管理學院資源管理研究所碩士論文。劉曉華，2009，會計準則的國際協調與盈餘質量，暨南大學博士學位論文。劉啟亮、劉晶瑩、談麗華與張雅曼，2011，IFRS的強制趨同、盈餘動機與應計及真實盈餘操縱，財會通訊，第5期(下)：9-14。蔣義宏，2003，非經常性損益緣何經常發生─來自虧損上市公司年報的證據，證券市場導報，第6期：9-13。鍾禮華，1984，回顧和展望財經工作，會計研究，第4期：12。謝宗成，2008，財務困境公司盈餘管理研究─來自中國A股ST上市公司的實證分析，首都經濟貿易大學碩士學位論文。欒甫貴，2003，會計制度研究，天津財經學院博士學位論文。二、英文部分Anthony, J. and Ramesh, K. 1992. 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國立政治大學
會計研究所
99353030
101資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099353030 資料類型 thesis dc.contributor.advisor 詹凌菁 zh_TW dc.contributor.author (Authors) 林家儀 zh_TW dc.contributor.author (Authors) Lin, Chia Yi en_US dc.creator (作者) 林家儀 zh_TW dc.creator (作者) Lin, Chia Yi en_US dc.date (日期) 2012 en_US dc.date.accessioned 2-Sep-2013 15:27:22 (UTC+8) - dc.date.available 2-Sep-2013 15:27:22 (UTC+8) - dc.date.issued (上傳時間) 2-Sep-2013 15:27:22 (UTC+8) - dc.identifier (Other Identifiers) G0099353030 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/59245 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計研究所 zh_TW dc.description (描述) 99353030 zh_TW dc.description (描述) 101 zh_TW dc.description.abstract (摘要) 本研究旨在探討中國新企業會計準則體系實施前後，中國財務狀況正常之上市公司及面臨下市緩衝機制懲處風險之各群虧損公司利用應計項目所進行之盈餘管理行為是否存在程度上之差異。本研究以2001年至2010年之中國A股上市公司為研究對象，並根據中國下市緩衝制度之規定將樣本分群；實證結果發現，因陷入財務困境而有暫停上市或終止上市之虞的中國企業會利用新準則提供的裁量空間進行更大幅度的盈餘管理，顯示中國新企業會計準則體系對整體上市公司、財務狀況正常公司以及各群虧損公司之盈餘管理行為皆不具遏止效果，且該現象不因樣本公司屬製造業或非屬製造業而有所不同，而現行中國下市緩衝制度之設計對會計資訊品質之監理更是雪上加霜。 zh_TW dc.description.abstract (摘要) This study aims to examine whether the implementation of Chinese new accounting standards affects the accrual-based earnings management behavior of Chinese listed companies. To understand whether earnings management behavior of different types of Chinese listed companies varies before and after the adoption of Chinese new accounting standards, Chinese listed companies are classified into four categories according to their financial position, which depends on the number of consecutive years of the reported negative earnings. Based on a sample of 8,869 ranging from year 2001 to year 2010, this study shows that the implementation of Chinese new accounting standards cannot refrain Chinese listed companies from managing earnings, and the same conclusion applies to each category of listed companies as well. The reasons behind may be that Chinese new accounting standards offers more space for discretionary accruals compared with the old one, and that the existing Chinese delisting buffer mechanism set by the Chinese Regulatory Committee is based on the financial performance of listed companies. en_US dc.description.tableofcontents 第一章 緒論 1第一節 研究背景與動機 1第二節 研究目的與預期貢獻 4第二章 文獻探討 6第一節 中國會計準則 6一、中國會計準則之歷史沿革 6二、新企業會計準則體系與企業會計制度之差異 12三、新企業會計準則體系與國際會計準則之異同 15第二節 中國下市緩衝制度 18一、發展背景與歷史沿革 18二、現行制度介紹 20三、現行法制對上市公司盈餘管理行為之影響 23第三節 盈餘管理 24一、盈餘管理誘因 24二、盈餘管理手段 29第三章 研究設計 35第一節 研究問題與研究假說 35第二節 研究期間與資料來源 40一、研究期間 41二、研究對象與研究樣本之選取 41三、研究變數之設計 46四、實證模型與研究方法 53第四章 實證結果與分析 57第一節 敘述性統計分析 57第二節 相關係數分析 66第三節 迴歸結果與分析 69一、實施新準則後對整體裁決性應計數樣本觀測值之影響 69二、實施新準則後對於各群上市公司之裁決性應計數之影響 72第四節 額外測試 81第五章 研究結論與建議 92第一節 研究結論 92第二節 研究建議 95 圖目錄與表目錄圖目錄 圖1 中國企業會計制度框架(舊會計準則體系框架) 10圖2 中國新企業會計準則體系框架(新會計準則體系框架) 11表目錄 表3-1 各群研究樣本 44表3-2 變數定義與預期符號彙總表 51表4-1 樣本公司觀測值之產業分布 57表4-2 樣本公司觀測值各年度之產業分布 58表4-3 各群樣本公司觀測值之各年度產業分布 59表4-4 實證模型變數之敘述統計量 60表4-5 各群樣本公司特性 63表4-6 迴歸變數之相關係數矩陣分析 67表4-7 實證模型(1)之迴歸結果 71表4-8 實證模型(2a)之迴歸結果 77表4-8-1 實證模型(2a)之2*2矩陣分析 77表4-9 實證模型(2b)之迴歸結果 78表4-9-1 實證模型(2b)之2*2矩陣分析 78表4-10 實證模型(2c)之迴歸結果 79表4-10-1 實證模型(2c)之2*2矩陣分析 79表4-11 實證模型(2d)之迴歸結果 80表4-11-1 表4-11-1 實證模型(2d)之2*2矩陣分析 80表4-12-1 新準則與下市緩衝制度對GROUP1與GROUP2之影響 82表4-12-2 新準則與下市緩衝制度對GROUP1與GROUP3之影響 82表4-12-3 新準則與下市緩衝制度對GROUP1與GROUP4之影響 82表4-13 實證模型(2e)之迴歸結果 86表4-13-1 財務狀況正常之製造業公司之2*2矩陣分析 87表4-13-2 面臨退市風險警示特別處理風險之製造業公司之2*2矩陣分析 87表4-13-3 面臨暫停上市風險之製造業公司之2*2矩陣分析 88表4-13-4 面臨終止上市風險之製造業公司之2*2矩陣分析 88表4-14 實證模型(2f)之迴歸結果 89表4-14-1 財務狀況正常之非製造業公司之2*2矩陣分析 90表4-14-2 面臨退市風險警示特別處理風險之非製造業公司之2*2矩陣分析 90表4-14-3 面臨暫停上市風險之非製造業公司之2*2矩陣分析 91表4-14-4 面臨終止上市風險之非製造業公司之2*2矩陣分析 91表5-1 變數定義與預期符號彙總表 94 zh_TW dc.format.extent 1383412 bytes - dc.format.mimetype application/pdf - dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099353030 en_US dc.subject (關鍵詞) 特別處理 zh_TW dc.subject (關鍵詞) 下市緩衝制度 zh_TW dc.subject (關鍵詞) 盈餘管理 zh_TW dc.subject (關鍵詞) Special treatment en_US dc.subject (關鍵詞) Chinese delisting buffer mechanism en_US dc.subject (關鍵詞) Earnings management en_US dc.title (題名) 中國新企業會計準則體系與下市緩衝制度對於盈餘管理行為之影響 zh_TW dc.title (題名) The effect of new Chinese accounting standards and delisting buffer mechanism on earnings management. en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 一、中文部分丁岷，2007，我國A股虧損上市公司盈餘管理實證研究，山東大學碩士學位論文。丁佳佳，2007，退市制度對我國上市公司盈餘管理之影響研究，中國安徽大學碩士學位論文。于海燕與李增泉，2001，會計選擇了盈餘管理－來自上海股市四項準備的實證研究，上市公司，第1期：37-42。李吉棟，2006，上市公司盈餘管理的實證檢驗──來自於虧損上市公司的實證證據，現代管理科學，第五期：50-51。官月緞，2002，中國大陸下市緩衝機制與盈餘管理之實證研究，國立政治大學會計學系博士論文。林嬋娟、洪櫻芬與薛敏正，1997，財務困難公司之盈餘管理實證研究，管理學報，第十四卷，第1期：15-38。林家伶，2002，新大陸地區新上市公司上市前盈餘管理與上市後業績變動關係之研究，國立政治大學會計學系碩士論文。林怡伶，2006，中國上市公司有效稅率之實證研究，國立政治大學會計學系碩士論文。林淑萍，2006，中國大陸股權結構與關聯方交易及盈餘管理間之關聯性，國立成功大學會計學系碩士論文。范玥琪，1998，財務預測誤差決定性因素之研究，國立彰化師範大學商業教育學系碩士論文。柯佩錚，2004，公司避險政策與盈餘管理關聯性之研究，國立交通大學經營管理研究所碩士論文。施佩吟，2003，大陸上市公司現金增資與盈餘管理和績效關聯性分析，國立政治大學會計學系碩士論文。姜媛媛，2007，新準則實施對ST公司資產重組的影響分析，江蘇大學碩士學位論文。栗紅蓮，2008，新會計準則下上市公司利潤操縱之實證研究，西南大學碩士學位論文。高允斌，2003，會計與稅法的差異比較及納稅調整，遼寧：東北財經大學出版社。高利芳，2009，基於趨同的會計準則變遷與會計準則執行研究，廈門大學博士學位論文。徐莉莎，2009，新企業會計準則實施效果研究─基於價值相關性和資本成本的視角，廈門大學博士學位論文。孫艷霞，2007，虧損上市公司盈餘管理研究─基於2005年扭虧公司的實證分析，天津財經大學碩士學位論文。郭永清，2003，新中國企業會計核算制度變遷研究，遼寧：東北財經大學出版社。許華，2007，ST上市公司盈餘管理的實證研究，中國大連理工大學碩士學位論文。陳小悅、肖星與過曉艷，2000，配股權與上市公司利潤操縱，經濟研究，第1期：30-36。陳曉與戴翠玉，2004，A股虧損公司的盈餘管理行為與手段研究，中國會計評論，第二卷，第2期：299-310。陳光穀、鄭國枝、楊美玲與鍾紹熙，2009，盈餘數字進位與盈餘管理，經濟與管理論叢，第五卷，第1期：135-157。曹霞，2010，我國新會計準則的經濟學分析，吉林大學博士學位論文。陸劍橋，1999，中國虧損上市公司盈餘管理實證研究，會計研究，第9期：25-35。戚務君，2011，高等審計學─實證視野下的審計研究，新北市：指南書局。彭筱倩，2004，盈餘管理與公司治理關聯性之研究─以我國財務危機公司為例，國立政治大學會計學系碩士論文。甯亞平，盈餘管理的定義及其意義研究，2004，會計研究，第9期：62-66。曾小青、李貴富、王全三與黃秋冬，2011，盈餘管理動機與資產減損會計：中國證據，臺大管理論叢，第二十二卷(12月)，第1期：1-30。張曉泉，2008，我國ST上市公司盈餘管理和盈餘質量分析，南京理工大學碩士學位論文。遊家興與羅勝強，2011，我國會計國際化進程會提高盈餘資訊含量嗎─基於1996~2008年的經驗證據，山西財經大學學報，第三十三卷（7月），第7期：101-107。葛家澍，2006，創新與趨同相結合的一項準則，會計研究，第3期：3-6。賈建軍，2007，中國會計與國際會計的形式協調和實質協調研究，復旦大學博士學位論文。楊朝旭與吳幸蓁，2003，總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究，會計評論，第36期：55-87。楊文慶，1994，集團企業間非常規交易之類型，律師通訊，第174期(3月)：48-54。葉容真，2000，財務危機企業之盈餘管理─以台灣上市公司為例，國立國防管理學院資源管理研究所碩士論文。劉曉華，2009，會計準則的國際協調與盈餘質量，暨南大學博士學位論文。劉啟亮、劉晶瑩、談麗華與張雅曼，2011，IFRS的強制趨同、盈餘動機與應計及真實盈餘操縱，財會通訊，第5期(下)：9-14。蔣義宏，2003，非經常性損益緣何經常發生─來自虧損上市公司年報的證據，證券市場導報，第6期：9-13。鍾禮華，1984，回顧和展望財經工作，會計研究，第4期：12。謝宗成，2008，財務困境公司盈餘管理研究─來自中國A股ST上市公司的實證分析，首都經濟貿易大學碩士學位論文。欒甫貴，2003，會計制度研究，天津財經學院博士學位論文。二、英文部分Anthony, J. and Ramesh, K. 1992. 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