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本文利用我国A股上市公司的数据,检验了企业期望—绩效差距对我国A股上市公司盈余管理的影响。研究发现:当企业期望—绩效差距高于某一临界值时,盈余管理正相关于企业期望—绩效差距,即企业期望—绩效差距越大,盈余管理程度越高;当企业期望—绩效差距低于某一临界值时,盈余管理负相关于企业期望一绩效差距,即企业期望—绩效差距越大,盈余管理程度越低,所以,我国A股上市公司盈余管理程度与企业期望—绩效差距呈正U型的关系。上述研究结论丰富和深化了我们对我国上市公司盈余管理前因以及企业期望—绩效差距与盈余管理关系的理解和认识。
This paper uses the data of A-share listed companies in our country to test the impact of the expectation-performance gap on the earnings management of A-share listed companies in China. The findings show that: when the business expectation-performance gap is higher than a certain critical value, earnings management is related to the expectation-performance gap of the enterprise, ie, the expectation of the business-the bigger the performance gap, the higher the earnings management; the lower the performance expectancy At a certain critical value, earnings management is negatively related to the expectation of a performance gap, that is, the expectation-performance gap of the enterprise is larger and the earnings management is lower. Therefore, the earnings management level of the A-share listed companies in China and the expectation-performance gap of the listed companies are positive U-type relationship. The conclusion of the above research enriches and deepens our understanding and understanding of the antecedents of earnings management and the expectation of enterprises in our country - the relationship between performance gap and earnings management.