摘 要
会计准则变革作为规范企业财务行为的重要手段，对企业盈余管理产生深刻影响。本研究旨在探讨会计准则变革背景下企业盈余管理的变化特征及其内在机制，基于2010 - 2020年间中国A股上市公司的面板数据，运用固定效应模型和双重差分法进行实证检验。研究发现，新会计准则的实施显著降低了企业的盈余管理水平，尤其在应计项目盈余管理和真实活动盈余管理两个方面均表现出明显的抑制作用。进一步分析表明，这种影响在不同产权性质、规模和发展阶段的企业中存在异质性，国有企业、大规模企业和成熟期企业对会计准则变革的响应更为敏感。此外，会计准则变革通过增强信息透明度和完善公司治理结构两条路径对企业盈余管理产生约束效应。本研究创新性地从多维度考察了会计准则变革与企业盈余管理之间的关系，丰富了相关理论文献，并为政策制定者提供了有益参考，有助于深入理解会计准则变革的经济后果以及如何更好地发挥其规范企业财务行为的作用。
关键词：会计准则变革 盈余管理 固定效应模型
Abstract
Accounting standard reforms, as an important means to regulate corporate financial behavior, have profound implications for earnings management practices. This study investigates the changing characteristics and underlying mechanisms of corporate earnings management in the context of accounting standard reforms, utilizing panel data from Chinese A-share listed companies between 2010 and 2020. Employing fixed effects models and difference-in-differences methods for empirical analysis, the findings reveal that the implementation of new accounting standards has significantly reduced the level of earnings management, demonstrating clear inhibitory effects on both accrual-based and real activities-based earnings management. Further analysis indicates that this impact exhibits heterogeneity across firms with different ownership structures, sizes, and development stages, with state-owned enterprises, large-scale enterprises, and mature-stage enterprises being more sensitive to accounting standard reforms. Additionally, accounting standard reforms constrain earnings management through two pathways: enhancing information transparency and improving corporate governance structures. This research innovatively examines the relationship between accounting standard reforms and corporate earnings management from multiple dimensions, enriching relevant theoretical literature and providing valuable insights for policymakers to better understand the economic consequences of accounting standard reforms and how to enhance their role in regulating corporate financial behavior.
Keyword:Accounting Standards Change Earnings Management Fixed Effects Model
目 录
引言 1
1会计准则变革的背景与意义 1
1.1会计准则变革的历史沿革 1
1.2变革的主要内容概述 2
1.3对企业盈余管理的影响机制 2
2会计准则变革对企业盈余管理动机的影响 3
2.1盈余管理动机的理论基础 3
2.2新准则下的盈余管理动机变化 3
2.3动机变化对企业决策的影响 4
3会计准则变革对企业盈余管理手段的影响 4
3.1常见盈余管理手段分析 5
3.2新准则对传统手段的限制 5
3.3新出现的盈余管理方式 6
4会计准则变革对企业盈余管理水平的影响 6
4.1盈余管理水平的评价指标 6
4.2变革前后盈余管理水平对比 7
4.3提升盈余管理水平的建议 7
结论 8
参考文献 9
致谢 10
会计准则变革作为规范企业财务行为的重要手段，对企业盈余管理产生深刻影响。本研究旨在探讨会计准则变革背景下企业盈余管理的变化特征及其内在机制，基于2010 - 2020年间中国A股上市公司的面板数据，运用固定效应模型和双重差分法进行实证检验。研究发现，新会计准则的实施显著降低了企业的盈余管理水平，尤其在应计项目盈余管理和真实活动盈余管理两个方面均表现出明显的抑制作用。进一步分析表明，这种影响在不同产权性质、规模和发展阶段的企业中存在异质性，国有企业、大规模企业和成熟期企业对会计准则变革的响应更为敏感。此外，会计准则变革通过增强信息透明度和完善公司治理结构两条路径对企业盈余管理产生约束效应。本研究创新性地从多维度考察了会计准则变革与企业盈余管理之间的关系，丰富了相关理论文献，并为政策制定者提供了有益参考，有助于深入理解会计准则变革的经济后果以及如何更好地发挥其规范企业财务行为的作用。
关键词：会计准则变革 盈余管理 固定效应模型
Abstract
Accounting standard reforms, as an important means to regulate corporate financial behavior, have profound implications for earnings management practices. This study investigates the changing characteristics and underlying mechanisms of corporate earnings management in the context of accounting standard reforms, utilizing panel data from Chinese A-share listed companies between 2010 and 2020. Employing fixed effects models and difference-in-differences methods for empirical analysis, the findings reveal that the implementation of new accounting standards has significantly reduced the level of earnings management, demonstrating clear inhibitory effects on both accrual-based and real activities-based earnings management. Further analysis indicates that this impact exhibits heterogeneity across firms with different ownership structures, sizes, and development stages, with state-owned enterprises, large-scale enterprises, and mature-stage enterprises being more sensitive to accounting standard reforms. Additionally, accounting standard reforms constrain earnings management through two pathways: enhancing information transparency and improving corporate governance structures. This research innovatively examines the relationship between accounting standard reforms and corporate earnings management from multiple dimensions, enriching relevant theoretical literature and providing valuable insights for policymakers to better understand the economic consequences of accounting standard reforms and how to enhance their role in regulating corporate financial behavior.
Keyword:Accounting Standards Change Earnings Management Fixed Effects Model
目 录
引言 1
1会计准则变革的背景与意义 1
1.1会计准则变革的历史沿革 1
1.2变革的主要内容概述 2
1.3对企业盈余管理的影响机制 2
2会计准则变革对企业盈余管理动机的影响 3
2.1盈余管理动机的理论基础 3
2.2新准则下的盈余管理动机变化 3
2.3动机变化对企业决策的影响 4
3会计准则变革对企业盈余管理手段的影响 4
3.1常见盈余管理手段分析 5
3.2新准则对传统手段的限制 5
3.3新出现的盈余管理方式 6
4会计准则变革对企业盈余管理水平的影响 6
4.1盈余管理水平的评价指标 6
4.2变革前后盈余管理水平对比 7
4.3提升盈余管理水平的建议 7
结论 8
参考文献 9
致谢 10
