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新会计准则实施后对上市公司盈余管理程度的遏制即上市公司盈余信息质量的提升问题一直是大家关注的焦点。本文就这一问题做实证研究。采用扩展的琼斯模型计算盈余管理程度,然后将上市公司实施新会计准则前后的盈余管理程度进行比较,结论表明,上市公司盈余管理程度没有得到很好的改善,新会计准则的实施没有很好的遏制盈余管理行为。
After the implementation of new accounting standards to curb the extent of the earnings management of listed companies that improve the quality of earnings information of listed companies has been the focus of everyone’s attention. This paper does empirical research on this issue. Using the extended Jones model to calculate the degree of earnings management, and then comparing the earnings management level of listed companies before and after the implementation of the new accounting standards, the conclusion shows that the degree of earnings management of listed companies has not been well improved and the implementation of the new accounting standards is not very good Curb earnings management behavior.