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盈余管理一直是会计界研究的一个热点领域,但新旧会计准则前后盈余管理对比的实证研究目前还很少。本文从新旧会计准则改变的前后对比研究我国上市公司盈余管理的变化,借用修正的琼斯模型,通过文献综述和数据回归分析发现:新会计政策下,企业的正向盈余管理水平要高于旧会计政策下企业的正向盈余管理水平,但新旧会计政策下企业的负向盈余管理水平没有显著差异。新旧会计准则下盈余管理的区别主要体现在企业的正向盈余管理水平上。
Earnings management has always been a hot area of accounting research. However, there are still few empirical studies on the comparison of earnings management before and after the old accounting standards. Based on the literature review and data regression analysis, we find that under the new accounting policy, the positive earnings management of the enterprises is higher than that of the old accounting Policy under the level of positive earnings management, but under the old and new accounting policies, there is no significant difference in the negative earnings management level of the enterprises. The difference between earnings management under the old and new accounting standards is mainly reflected in the enterprise’s positive earnings management.