新会计准则对上市公司盈余管理的影响分析--来自制造业上市公司的经验证据

摘要

本文选取A股制造业上市公司2004—2011年的数据为样本，实证研究发现，在新会计准则下，制造业上市公司的盈余管理水平高于旧会计准则下的盈余管理水平。在此基础上，进一步对新会计准则下制造业上市公司盈余管理的新手段进行分析。%　　This paper selects A-share Listed Manufacturing Companies data (2004-2011) as samples,the empirical research finds that,under the new accounting standards,the level of earnings management is higher under the new accounting standards than under the old ones in the manufacturing listed companies. On this basis,the paper analyzes the new means of earnings management in manufacturing listed companies under the new accounting standards.