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dc.contributor.author曲晓辉zh_CN
dc.contributor.author肖虹zh_CN
dc.contributor.author丁芸洁zh_CN
dc.date.accessioned2013-11-15T03:10:32Z
dc.date.available2013-11-15T03:10:32Z
dc.date.issued2013-11-15
dc.identifier.citation当代会计评论,2009,2(2):32-50.zh_CN
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/57110
dc.description.abstract本文以国际财务报告准则(IFRS)趋同下所得税会计准则在欧盟及中国上市公司的第一年实施情况为背景,研究并证明欧盟及中国上市公司均在一定程度上利用递延所得税资产确认进行避免利润下滑的盈余管理。其中,中国上市公司递延所得税资产确认具有可操纵应计利润之外的增量作用,欧盟上市公司则具有线下项目可操纵性应计项目之外的增量作用。但在避免亏损的盈余管理中,欧盟及中国上市公司递延所得税资产确认均未存在这种增量作用。进一步研究发现,中国上市公司递延所得税资产确认的盈余管理与市场监管动机相关,与债务契约、管理层薪酬激励无关。本文研究结果表明,IFRS趋同下所得税会计准则在欧盟及中国上市公司的实施效果已经具有一定程度的等效性,但其财务报告质量还受到特定制度环境因素影响。zh_CN
dc.description.abstractThis paper examines whether firms in European Union (EU) and China have used the recognition of deferred tax assets to manage earnings, using data after the adoption of new income tax accounting standards that converged to International Financial Reporting Standards(IFRS). We find evidence of earnings management to avoid earnings decreases. Specifically,we find that, Chinese firms use the recognition of deferred tax assets, except discretionary accruals, to increase profits,while EU firms increase profits using the recognition of deferred tax assets except discretionary accruals for under-line items. But as to the earnings management to avoid losses,there is no such evidence for EU and Chinese firms. We further find that the recognition of deferred tax assets by Chinese firms is influenced by market regulations,but it is not related to debt contracting and compensation contracting. Our results also show that the adoption of the income tax accounting standards has similar effect on EU and Chinese firms. However,the financial reporting quality may still differ due to specific institutional factors.zh_CN
dc.language.isozhzh_CN
dc.publisher厦门大学《当代会计评论》编辑部zh_CN
dc.source.urihttp://210.34.5.19/newcar/car_show.asp?ID=54zh_CN
dc.subject递延所得税资产确认zh_CN
dc.subject盈余管理zh_CN
dc.subject欧盟zh_CN
dc.subject中国zh_CN
dc.subject准则趋同zh_CN
dc.subject实施效果等效zh_CN
dc.subjectthe recognition of deferred tax assetszh_CN
dc.subjectearning managementzh_CN
dc.subjectEuropean Unionzh_CN
dc.subjectChinazh_CN
dc.subjectconverged standardzh_CN
dc.subjectequivalent implementation effectzh_CN
dc.title上市公司利用递延所得税资产确认进行盈余管理吗?——基于与IFRS趋同后欧盟及中国上市公司的经验证据比较zh_CN
dc.title.alternativeDo firms use the recognition of deferred tax assets to manage earnings: Evidence from European Union and China after their Adoption of IFRSzh_CN
dc.typeArticlezh_CN
dc.description.note作者单位:厦门大学会计发展研究中心zh_CN


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