【作者】 赵秋玲；

【导师】 周华臣；

【作者基本信息】 东北林业大学 ， 会计学， 2003， 硕士

【摘要】 上市公司披露的会计信息，反映着公司的盈利能力和财务状况，是投资者评价公司经营状况和发展潜力，决定资金投向的主要依据，从这个意义上可以说会计信息是证券市场进行资本有效配置的基础。因此，上市公司披露的会计信息是否真实，有无盈余管理行为，其行为动机和行为方式又有何特点?这些都是证券市场参与者最热切关注的问题。 本文正是在这样一个研究背景下，从资本市场观的角度，运用实证研究的方法，对我国上市公司的盈余管理行为进行了全面系统的定量研究。首先采用了管理后盈余分布法对我国1999-2002年A股上市公司是否存在盈余管理行为进行了检验，证明了我国上市公司在研究期间确实普遍操纵了净资产收益率的分布，其行为的动机直接与政府的监管政策相关；在进一步的分析中，综合了DeAngelo和行业模型对2000和2001年净资产收益率位于不同异常分布区域的上市公司的盈余管理行为进行了分别的实证检验，研究发现：不同盈余水平上的上市公司基于不同的目的，采用了不同的盈余管理方式，而不同盈余管理行为主要是通过管理应计利润项目来完成的。更多还原

【Abstract】 The accounting information exposed by the listed companies reflects the state of companies’ profit and finance. It is a very important basis for people to invest. In this meaning, it would say that accounting information is the base on which stock market dispose resources effectively. So it’s seriously concerned by the participator of stock market that the reality of accounting information and the existence of earnings management among list companies.At such an environments, by means of positive research, this paper investigated the behavior of earnings management among list companies during recent years. Firstly, Base on the catch-all date set from 1999-2002 and the distribution of Earnings after Management, The study concluded that list companies manipulate the distribution of ROE for the sake of avoiding deficit or maintaining certificate of share allotment.Afterwards, According to the various level of ROE, different groups were chosen as studying and controlling samples to be tested through DeAngelo model and Industry model. Result suggest that list companies on the various surplus level have different motive and different mode of behavior on earnings management. Such behaviors bring to success mostly through the item of discretion accruals.更多还原