“特殊损失项目”与“核心费用”之间的归类变更盈余管理研究

被引：32

作者：

张子余 ^{[1
,2
]}

张天西 ^{[1
]}

机构：

[1] 上海交通大学安泰经济与管理学院

[2] 安徽财经大学会计学院

来源：

财经研究 | 2012年 / 38卷 / 03期

关键词：

归类变更盈余管理; 核心收益; 核心费用; 营业外支出;

D O I：

10.16538/j.cnki.jfe.2012.03.011

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

文章借鉴McVay(2006)的理论模型,考察了A股公司在新会计准则颁布之后是否会实施"特殊损失项目"与"核心费用"之间的归类变更盈余管理。研究发现,运用全样本和微利公司全样本都不能通过归类变更盈余管理的检验;而某类特殊微利公司却具有将利润表中的部分"核心费用"转移到"营业外支出"项目的归类变更盈余管理行为,该类公司当期的"未预期核心收益"与当期"营业外支出"正相关;下一期的"未预期核心收益变化"与当期"营业外支出"负相关。

引用

页码：70 / 80

页数：11

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