行业政策调整下煤炭类上市公司盈余管理实证研究

摘要

According to the theoretical and empirical analysis on earnings management in listed coal companies,and combining the actual situation of the industry policy adjustment to select 21 coal listed companies as samples,the authors analyzed the existence of earnings management of listed coal companies basing upon financial data from 2011 to 2016,used total accrual profit method and the extended adjusted Jones model to calculate discretional accruals. The results showed that the management had positively earned management behavior in different degrees.%通过理论和实证分析煤炭上市公司的盈余管理,并结合行业政策调整的实际情况,选取21家煤炭类上市公司为样本,根据样本公司2011-2016年的年报数据分析盈余管理的存在性.采用总体应计利润法,运用扩展后修正的琼斯模型计算可操纵性应计利润,研究结果表明管理层当局有进行正向盈余管理的行为,且存在程度上的差异.