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行业景气度作为企业行业环境的重要方面对企业盈余管理行为有重要影响。研究发现,企业的盈余管理行为不仅受到行业景气度高低的影响,也会受到其波动性的影响。行业景气度较高时,企业应计盈余管理程度较高;行业景气度波动性较大时,企业倾向于进行正向应计盈余管理,减少负向应计盈余管理。同时,行业景气度及其波动性对企业盈余管理的影响会产生叠加,行业景气度波动性显著增强了行业景气度与正向应计盈余管理的正相关关系。上述研究丰富了中观环境下对企业盈余管理行为影响的研究,有助于加深人们对于上市公司在不同行业景气状况下盈余管理行为的认识,也为上市公司盈余管理行为的监管提供了一定的参考。
Business climate as an important aspect of business environment for corporate earnings management behavior has a significant impact. The study finds that the earnings management behavior of an enterprise is affected not only by the level of industry boom but also by its volatility. When the economy of the industry is high, the accrued earnings management of enterprises is relatively high. When the volatility of the industry’s economy is relatively high, the enterprises tend to make positive accruals of earnings management and reduce the negative accruals of earnings management. At the same time, the impact of the industry boom and its volatility on corporate earnings management will be superposed. The volatility of the industry boom has significantly enhanced the positive correlation between industry boom and positive accruals of earnings management. The above research enriches the research on the impact of corporate earnings management under the macroeconomic environment, helps to deepen people’s understanding of the earnings management behavior of listed companies in different industries and also provides certain measures for the regulation of earnings management behavior of listed companies reference.