唐跃军,左晶晶

• 1:南开大学国际商学院
• 2:南开大学外国语学院 天津300071
• 3:天津300071

摘要(Abstract)：

本文基于国外的相关研究和中国股市及上市公司的特征,提出七个研究假设,然后构建Logistic回归模型,依据我们所选择的四个行业样本进行假设检验。基于样本总体的回归分析结果表明,在同等条件下,未预期盈利高、审计迟滞时间短、财务杠杆低、现金比率高、非ST、上一年度未被出具非标准审计意见以及未更换会计师事务所的上市公司年报被出具非标准审计意见的可能性小。但是,行业差异是现实存在的,文中基于2000~2003年行业样本的研究较为可靠的揭示了中国上市公司行业之间的差异以及某些行业中上市公司盈余管理的状况。在对行业差异和盈余管理进行分析的基础上我们还提出了相关建议以资参考。

关键词(KeyWords)： 非标准审计意见;未预期盈利;企业业绩;盈余管理

Abstract:

Keywords:

基金项目(Foundation): 李维安教授主持的国家自然科学基金项目(70272026和70141011);; 国家社科基金项目(02BJY127)等资助。

作者(Author): 唐跃军,左晶晶

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• “其他状况异常”是指自然灾害、重大事故等导致生产经营活动基本中止,公司涉及可能赔偿金额超过公司净资产的诉讼等情况(http://www.szse.cn/main/Catalog_1443.aspx,2004年5月30日)。
• 中国上市公司的经理和审计者都有动机避免非标准审计意见(DeFondetal.,1999)。
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