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从盈余管理的机会和动机两个维度,分析了盈余管理季度分布特征的形成原因,并利用2003～2008年沪深两地上市公司的样本数据进行了检验。研究发现,中国上市公司的盈余管理季度分布特征明显,第四季度与前三季度有显著差异;盈余管理动机是形成上市公司盈余管理季度分布特征的主要原因。这一研究弥补了中期盈余质量研究文献的不足,对证券监管部门加强中期会计信息监管也有一定的参考作用。
From the two dimensions of opportunity and motivation of earnings management, this paper analyzes the reasons for the formation of quarterly distribution of earnings management and tests the sample data of listed companies in Shanghai and Shenzhen from 2003 to 2008. The study finds that the earnings management of Chinese listed companies has obvious quarterly distribution characteristics, which shows a significant difference from the first three quarters in the fourth quarter. The main motivation for forming the quarterly distribution of earnings management of listed companies is the motivation of earnings management. This study makes up for the lack of literature on the study of the medium-term earnings quality, and also has some reference for the securities regulatory authorities to strengthen the supervision over the mid-term accounting information.