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中國 會計制度 改革 前後 會計利益情報의 質的 變動性 원문보기
(The) Change of earnings quality arround the year 2000 reforms of accounting institution China

  • 저자

    권예경

  • 학위수여기관

    慶尙大學校 大學院

  • 학위구분

    국내박사

  • 학과

    회계학과

  • 지도교수

  • 발행년도

    2004

  • 총페이지

    ii, 76p.

  • 키워드

    중국회계 회계제도개혁 이익조정 회계학;

  • 언어

    kor

  • 원문 URL

    http://www.riss.kr/link?id=T10062142&outLink=K  

  • 초록

    This paper provides evidence whether firms manage and manipulate reported earnings or not around the reforms of accounting institution in China in year 2000. Using a sample of the listed firms at Shang-hai Stock Exchanges from 1998 to 2003 with available data. The evidence found in this paper is that firms reduced degree of management and manipulation of reported earnings after the reforms of accounting institution in China based on modified Jones model. Especially, The major questions of this paper are followings. First, Whether variables of modified Jones model such as sales, accounts receivable and depreciation assets are non-discretionary accruals in China? Second, Whether discretion accruals is reduced or not after the reforms of accounting institution based on average of two period around the 2000 reforms of accounting institution in China. Third, I further examine whether discretionary accruals are reduced or not after reforms of accounting institution with respect to three factors following incomes size, operating cash flow size and manufactures vs non-manufactures in China. This paper demonstrate that the non-discretionary accruals items such as sales, receivable and depreciation assets of Chinese financial statements are not working as surrogate for non-management and non-manuplation of earnings in modified Jones model because firms try to avoid reporting losses or increase earnings using all items including sales, accounts receivable and depreciation assets in Chinese financial statements. So, variables of modified Jones model such as sales, accounts receivable and depreciation assets seem to be likely discretionary accruals of two period around 2000 reforms of accounting institution. Modified Jones model has 1.7% capacity of explanations only in China. Therefore discretionary accruals is same as total accruals approximately in China. But I found that discretionary accruals as surrogates for degree of management and manipulation of reported earnings was reduced significantly after reforms of accounting institution in China based on average at the 0.01 significance level in paired t 검증. And I identified that firms reduced degree of management and manipulation of reported earnings after the reforms of accounting institution in China using both discretionary accruals and total accruals instead of discretionary accruals in this paper. And, Some cross-sectional distribution graphs show that firms reduced degree of management and manipulation of reported earnings after reforms of accounting institution in China. Discretionary accruals is not same between all groups which are divided by incomes size, operating cash flow size and manufactures vs non-manufactures at the 0.05 or 0.01 significance level in t-tests, ANOVA and additional analysis.


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