文化产业上市公司盈余管理实证研究
摘 要
盈余管理一般是管理者为了达到一定的目的而采取的措施，并且是以合法性为奠基。盈余管理是很多学者讨论的焦点，如今很多上市公司都存在一定程度的盈余管理。随着我国经济的蓬勃发展，盈余管理的行为在上市公司中愈来愈常见。并且，如今文化产业愈来愈被我们国家所器重，许多与之有关的政策被推出。在经济的发展和会计准则不断修正和完善的大背景下，盈余管理现象已经越来越普遍，在很多行业的经营过程中都不可避免。同样的，对于文化产业这个特殊的行业而言，是否也会有不同程度的盈余管理行为呢？本文首先对盈余管理相关的理论进行了描述，然后结合文化产业上市公司的发展状况对文化产业盈余管理的现状进行了分析，接下来选取了28家符合条件的文化产业上市公司作为研究对象，研究选取的模型是修正的琼斯模型，最后显示：文化产业上市公司每年存在着不同程度的盈余管理现象，并且管理者一般会做正向的盈余管理调整，同时在文章的最后提出了规范文化产业上市公司盈余管理现象的相关意见。
关键词：文化产业上市公司，盈余管理，修正的琼斯模型
Cultural industry earnings management of listed companies empirical research
ABSTRACT
Earnings management is the measure that the manager takes to achieve a certain goal, and is based on legitimacy. Earnings management is the focus of many scholars, and now many listing corporation have a certain degree of earnings management. Along with the vigorous development of our country economy, the phenomenon of earnings management is more and more common in listing corporation.And the country now pay more and more attention to the development of the cultural industry, the introduction of a lot of policies conducive to the development of the culture industry. With the development of economy and the background of accounting standards, earnings management is becoming more and more popular and inevitable in many industries.Similarly, for the special industry of the cultural industry, whether there will be a different degree of earnings management? In this paper, the earnings management related theories are described, status on the earnings management of cultural industry and cultural industries combined with the listed company’s development are analyzed, and then chooses the 28 companies meet the conditions of the cultural industry listed companies as the research object, was studied by using the modified Jones model. The research results show that: cultural industry listed companies every year there is a different degree of earnings management, and managers will generally positive earnings management of adjustment, at the same time, the article finally puts forward the opinions of the relevant specification of the cultural industry of listed company surplus management phenomenon.
KEYWORDS：earning Management，Cultural industry listing Corporation， the Modified Jones Models
目 录
3 文化产业盈余管理现状…………………………………….. 8
3.2.1 以树立公司良好形象为目的…………………….. 8
3.2.3 管理层片面追求业绩为目的…………………….. 9
4 文化产业上市公司盈余管理的实证分析………………………. 10
4.1 研究假设………………………………………………………………………………….. 10
4.2 样本选取与数据来源………………………………………………………………… 10
4.3 实证模型选择……………………………………………………………………………. 11
4.5.1 回归分析的相关性检验………………………………………………….. 12
4.5.2 模型系数回归结果…………………………………………………………. 13
4.5.3 操纵性应计利润的统计分析…………………………………………… 14
4.5.4 实证结论……………………………………………………………………….. 16
5.1 从法律角度………………………………………………………………………………. 18
5.2 从政府监管角度……………………………………………………………………….. 18
5.3 从道德角度………………………………………………………………………………. 18
