不同屬性的盈余管理與公司價值的關(guān)系研究——相關(guān)者利益均衡程度的調(diào)節(jié)作用.pdf

1、學(xué)位論文獨創(chuàng)性聲明本人鄭重聲明：所提交的學(xué)位論文是本人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作和取得的研究成果。本論文中除引文外，所有實驗、數(shù)據(jù)和有關(guān)材料均是真實的。本論文中除引文和致謝的內(nèi)容外，不包含其他人或其它機(jī)構(gòu)已經(jīng)發(fā)表或撰寫過的研究成果。其他同志對本研究所做的貢獻(xiàn)均己在論文中作了聲明并表示了謝意。學(xué)位論文作者簽名：夏峙日期：^心6。／學(xué)位論文使用授權(quán)聲明研究生在校攻讀學(xué)位期間論文工作的知識產(chǎn)權(quán)單位屬南京師范大學(xué)。學(xué)校有權(quán)保存本學(xué)位論文的電子和

2、紙質(zhì)文檔，可以借閱或上網(wǎng)公布本學(xué)位論文的部分或全部內(nèi)容，可以采用影印、復(fù)印等手段保存、匯編本學(xué)位論文。學(xué)校可以向國家有關(guān)機(jī)關(guān)或機(jī)構(gòu)送交論文的電子和紙質(zhì)文檔，允許論文被查閱和借閱。(保密論文在解密后遵守此規(guī)定)保密論文注釋：本學(xué)位論文屬于保密論文，密級：!五盤保密期限為——年。學(xué)位論文作者簽名：熏西辛日期：知從易、l指導(dǎo)教師簽名：日期：AbstractAbstractEarningsmanagementisanaccountingpoli

3、cychoicebehaviorofenterprise，whichisbelievedtohaveregressioneffectThatis，fromalongtermperspective，theaccountingpolicychoicebehaviorwillhavenoimpactonenterprisevalueHoweverthebusinesspracticesbrokethetheoreticalregression

4、effectandshowedthataccountingpolicychoicebehaviorhadanimpactonthevalueofthecompanyThus，therelationshipbetweenearningsmanagementandthecurrentvalueofthecompanyhasbecomeaworthypointoffurtherstudyPreviousstudiesholdthateamin

5、gsmanagementandfirmvaluearenegativelycorrelatedButbasedonavalidcontracttheoryandsignalingtheorysomeliteraturepresentedthateamingsmanagementcanpromotethevalueofcompanySotheexistingresearcheshavenotyetcometoanagreementCorp

6、orateearningsmanagementbehaviorincludestwodifferentmanagementpractices，whichcan—accordingtoimplementationofmotivation—bedividedintoopportunisticearningsmanagementanddecisionusefulnessearningsmanagementUsingChina20032012S

7、henzhenAsharelistedcompaniesassamples，thispaperanalyzesunbalancedpaneldata，tostudythediversityoftheeffectthatearningsmanagementbehaviorhaveoncompanyvalueThispaperalsoincludesthedegreeofbalanceofinterestsofstakeholdersint

8、ostudyoftherelationshipbetweenearningsmanagementandthecompany’SvalueamongtheconstructionandteststheregulatorymechanismsEmpiricalresultsshowthatearningsmanagementbehavioriswidelyusedincorporates；thatdifferentearningsmanag

9、ementbehaviorhavedifferenteffectonfirmvalue，thatis，withinthescopeofaccountingstandards，opportunisticearningsmanagementwillleadtodeclineinvalueofthecompanywhilethedecisionusefulnessofearningsmanagementcanpromotecorporatev

10、alue；andthatifinterestsofstakeholdersrelativelyhighlybalancedthenegativeeffectsofopportunisticearningsmanagementonfirmvalueareweakened，andtheroletopromotefirmvalueofearningsmanagementisenhancedTherefore，webelievethatcorp

11、oratemanagersshouldbeabletoidentifythedifferentattributesofearningsmanagementbehavioranddifferenteconomicconsequencesItisrecommendedtoimprovethecognitivelevelofinformationmanagersandfinancialofficers，todeliverrealbusines