新會計收入準則之實施對盈餘管理之影響

2017年7月5日，財政部出臺了《企業會計準則第14號——收入》，其中規定境內外同時上市企業自2018年1月1日起開始施行，但從實際實施效果來看，境內外同時上市企業開始實施新收入準則的時點並不相同，分佈在2018年1月份到8月份之間。本文以2018年第一季度是否實施新收入準則為判斷標準，將境內外同時上市企業分為實驗組和對照組，運用雙重差分法進行政策實施所產生的盈餘管理效果的研究，此外，為了判斷企業實施時點早晚是否為出於盈餘管理目的的主動選擇，本文進行了盈餘管理動機與盈餘管理程度相關性的研究。結果表明企業盈餘管理程度對實施新收入準則後有所下降，但該下降並非由新收入準則帶來，新收入準則的實施對企業盈餘管理未產生顯著影響；另一方面，企業是否如期實施新收入準則的行為受到所處行業和審計事務所的影響，但並沒有發現企業出於盈餘管理動機而進行政策選擇。

關鍵字

新收入會計準則；盈餘管理

並列摘要

On July 5, 2017, the Chinese Ministry of Finance issued "accounting standards for enterprises No. 14 - revenue", which regulated companies have listed both in domestic and aboard markets shall enter into force the standard on January 1, 2018. But actually, the time point when these companies start to implement the new revenue accounting standards is different, which is distributed between January and August 2018. Taking the implementation of the new income standards in the first quarter of 2018 as the criterion, this paper divides enterprises list both in domestic and aboard markets into treatment group and control group, and studies the effect of earnings management generated by policy implementation by using the double difference method. In addition, in order to judge whether the implementation time is an active choice for the purpose of earnings management, this paper studies the correlation between the motivation of earnings management and the degree of earnings management. The results show that the degree of earnings management decreases after the implementation of the the new revenue accounting standards, but this decline is not caused by the policy. The implementation of the new income standards has no significant impact on the earnings management of enterprises. On the other hand, enterprises do not make policy choices for earnings management motivation, otherwise the decide is affected by the industry and audit firm.