林业上市公司盈余管理实证研究

An Empirical Study on Earnings Management of Listed Forestry Companies

School of Economics and Management, Beijing Forestry University, 100083, P. R. China

摘要: 林业是我国重要的基础产业,也是生态环境建设的主体。由于行业的特殊性,林业上市公司可能具有更为强烈的盈余管理动机,由此引发的盈余管理问题备受关注。采用实证分析法探讨林业上市公司的盈余管理行为及手段偏好,结果显示,亏损林业上市公司存在通过调减利润来进行盈余管理的现象,且多采用多提资产减值准备调低利润和多计营业外收入调高利润的方法进行盈余管理。
- 林业上市公司 /
- 盈余管理 /
- 操纵性应计利润
Abstract: Forestry, an important basic industry in China, constitutes the principal part of ecological construction. Due to the particular nature of forestry, listed companies in this industry possess stronger earnings management motivations which makes this issue receive more attention. Through descriptive analysis as well as empirical studies, this paper discusses the behavior of earnings management of listed forestry companies and their preference for the means of management. The research demonstrates that there exists the phenomenon of listed forestry companies in loss managing their earnings by reducing their profits, and that such companies tend to manage earnings by extracting more allowances for asset impairment and by overstating non-operating revenues.
- forestry listed company /
- earnings management /
- maneuverability accruals

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