本研究以中國大陸的上市公司為討論對象,比較同時於A股及B股市場上市的公司,與僅在A股市場上市的公司,二者在盈餘管理上是否有顯著的差異。本研究分別從應計基礎盈餘管理與實際基礎盈餘管理二個部份分別檢驗。由於同時A股及B股市場上市的公司需同時提供按國際會計準則與中國會計準則編製的財務報表;而A股公司則只要提供中國會計準則編製的財務報表;加上前者因於兩個市場上市,可能會面臨國際較多的關注與監督及法令的約束。本研究探討採用國際會計準則與中國會計準則的公司,對盈餘管理是否存在差異。實證結果:同時於A股及B股上市的公司與僅在A股市場上市的公司,在應計基礎盈餘管理與實質基礎盈餘管理,都存在差異。
In this study, listed companies in China to discuss the object to compare both A shares and B shares in companies listed, and only in the A-share market listed companies, both in earnings management on whether there are significant differences. In this study the basis of earnings management from the accrual-based earnings management and the actual testing of two parts, respectively. Since both A shares and B shares listed company is required to provide in accordance with international accounting standards and Chinese Accounting Standards financial statements; the A-share companies will provide Chinese accounting standards, as long as the preparation of financial statements; with the former because in the two markets market, may face more attention and supervision of international law and the constraints. In this study, the adoption of international accounting standards and China's accounting standards, the existence of differences in earnings management. Empirical results: both A shares and B shares in listed companies and only in the A-share market listed company, based in the accrual-based earnings management and real earnings management, there are differences.