作者：刘永涛 王思敏
摘要/Abstract
本文通过对新会计准则实施前后非金融类上市公司的盈余管理行为进行研究后发现，在新会计准则实施后，企业的盈余平滑行为增加了，并且更多地表现出将负的较小盈余通过一些利润操纵手段变成正的较小盈余的倾向。在用应计项进行盈余管理方面，企业在新准则实施后的平均可操纵性应计利润的绝对值明显大于新准则实施前。上述指标表明，新会计准则实施后，上市公司的盈余管理行为并没有减少，反而有所增加。本文期望通过这一结论为后续的会计准则改革和上市公司监管政策的制定提供一些参考。
This paper investigates the earnings management of nonfinancial listed companies during the period of transition to New Accounting Standards. We find that firms exhibit more earnings smoothing and more managing earnings toward small positive earnings to avoid reporting negative earnings by means of earnings manipulation in the post-adoption period. There is also a significant rise of the cross-sectional absolute discretionary accruals after the adoption of New Accounting Standards. This implies that New Accounting Standards doesn’t cut listed companies’ earnings management behavior. On the other hand, it encourages it. By our research, we want to give some reference for the future reformation of the accounting standards.