会计准则变迁视角下金融资产分类对企业盈余管理的影响研究

Research on the Impact of Financial Asset Classification on Earnings Management from the Perspective of Accounting Standards Change

摘要: 基于2014年《企业会计准则第30号——财务报表列报》修订视角，对上市公司金融资产分类对盈余管理的影响进行实证研究。本文以2014年财务报表准则修订为分界线，对准则修订前后的数据进行分组回归。研究发现，企业通过将金融资产初始分类为可供出售金融资产来进行盈余管理的行为与金融资产规模、成长性、企业规模和管理者防御呈正相关关系，而在财务报表列报准则修订之后，增加了其他综合收益这一会计科目，有效地弱化了这种相关关系，一定程度上抑制了管理层盈余管理的动机。

Abstract: Based on the revised perspective of accounting standards for enterprises No. 30—presentation of financial statements in 2014, this paper conducts an empirical study on the impact of financial asset classification of listed companies on earnings management. This paper took the revision of financial statement standards in 2014 as the dividing line, and grouped the data before and after the revision. Study found that, the enterprise through the initial classification of financial assets available for sale financial assets to the behavior of earnings management and financial assets, growth, scale and management defense was positively related to relationship, and in the financial statements presented after revision, increased the other comprehensive income accounting subjects, effectively weakening the relationship, to some extent inhibited the management motive of earnings management.