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通过手工搜集2003—2014年我国各省份腐败案件的立案数据,考察了地区腐败对企业日常管理活动的影响,发现地区腐败越严重,该地区企业的盈余管理水平就越高,且相较于应计制盈余管理,腐败严重地区的企业更可能选择真实活动盈余管理方式,这在业绩较差和业绩不及预期的企业中表现得更为明显。这一结果为研究政府官员腐败如何影响企业日常管理活动提供了证据,厘清了腐败影响盈余管理的方式,也为政府部门监管提供了政策启示。
By manually collecting the filing data of corruption cases in various provinces in China from 2003 to 2014, the paper examines the impact of regional corruption on the daily management of enterprises and finds that the more serious the corruption in the region, the higher the level of earnings management in enterprises in the region. Companies with earnings management and corrupt areas are more likely to choose the real-life earnings management approach, which is more evident in businesses with poor performance and underperformance. This result provides evidence for investigating how the corruption of government officials affects daily management activities of enterprises, clarifying the ways in which corruption affects earnings management and also providing policy implications for the supervision of government departments.