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本文运用实证方法,分析了我国亏损上市公司在扭亏当年利用盈余管理手段情况。通过描述统计和回归分析发现:利用变更会计政策和会计估计手段,亏损时间越长变更的频数越加频繁。而且T1倾向于坏账政策,T2偏好存货政策,T3习惯折旧政策;利用非经常性损益手段,证明了超过70%的非经常性损益对净利润起正面作用。而且T1是营业外收支净额和投资收益,T2是营业外收支净额、投资收益、补贴收入,T3是营业外收支净额;利用关联方交易手段,说明亏损时间越长,关联交易程度越深,扭亏作用越大。
This article uses the empirical method to analyze the situation that the loss-making listed companies in our country made use of earnings management in the year of turning losses. Descriptive statistics and regression analysis found that: With the change of accounting policies and accounting estimates, the longer the loss, the more frequently the changes are made. And T1 tends to the bad debt policy, T2 preferred stock policy, T3 customary depreciation policy; use of non-recurring gains and losses means that more than 70% of non-recurring gains and losses on the net profit play a positive role. And T1 is the net non-operating income and investment income, T2 is the net non-operating income and expenses, investment income, subsidy income, T3 is the non-operating income and expenditure; use of related party transactions means that the longer the loss, the association The deeper the transaction, the greater the role of losses.