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从可供出售金融资产和交易性金融资产角度,对上市公司的金融资产分类做了实证研究。研究结果发现,2014年会计准则修订前,为了给盈余管理留下空间,持有金融资产较多的企业管理层有更大动机将金融资产归类为可供出售金融资产。2014年《企业会计准则第30号——财务报表列报》修订后增加其他综合收益科目,持有金融资产较多的企业更倾向将金融资产划分为交易性金融资产。实证结果显示,会计准则的修订能抑制管理层盈余管理的动机。
From the point of view of available-for-sale financial assets and trading financial assets, this paper makes empirical research on the classification of financial assets of listed companies. The study found that before the revision of accounting standards in 2014, in order to leave room for earnings management, the management of enterprises holding more financial assets had more incentive to classify the financial assets as available-for-sale financial assets. After the amendment of “Accounting Standard for Business Enterprises No.30 - Presentation of Financial Statements” in 2014, other subjects of comprehensive income are added. Enterprises holding more financial assets are more likely to classify financial assets as tradable financial assets. The empirical results show that the revision of accounting standards can restrain the motivation of management’s earnings management.