研发支出资本化的盈余管理问题研究.pdf

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1、AbstractResearchonR&DexpenditurecapitalizedearningsmanagementAbstractInrecentyears,withthedevelopmentofeconomyandtheworld’seconomyhasenteredanewperiod.ItdeterminestheChineseeconomydeclines.Itrequiresanenterprisetechnologytransformationofourcountry,anditalsoputthetechnicalreformandinnovationtoanewhei

2、ght.Chinabegantoimplementthenewaccountingstandardsin2007forR&Dexpendituresmadebytheoldaccountingstandardsinthe"fullcost"ofadjustmentas"conditionalcapital"ofthiswayisundoubtedlyimprovetherelevanceofaccountinginformation.Butbecausethepolicy,therearestillnebulousgrayarea.Thecompaniesmaytakeadvantageoft

3、hisloopholeearningsmanagementpolicy,maydeclinethereliabilityofaccountinginformation.Therefore,thispaperchoosethetopic-basedontheperspectiveofearningsmanagementofR&Dexpendituresforexplorationcapitalizationissues,boththeoreticalandpracticalsignificance.Thispaperusesempiricalmethods.Anditusesfrom2011to

4、2013forallR&Dspendingfornon-disclosureoftheST,non-ST*,non-financiallistedcompaniesassamples.ThenearningsmanagementissuesarisingfromthetreatmentofcapitalizationofR&Dexpenditurearisingareexplored.InthispapertheR&DexpenditureswillbedividedintotherealcapitalizedR&DexpendituresandtheproformacapitalizedR&

5、Dexpenditures.Theusingaccrualearningsmanagementmodelandrealearningsmanagementmodelareusedtomeasurethetwopartsofearningsmanagement.Theresultsofthispapersuggestthat:(1)RealcapitalizedR&Ddoesnotsignificantlyincreaseaccrualearningsmanagement,buttheproformacapitalizedR&Dexpendituressignificantlyincreasea

6、ccrualearningsmanagement.(2)RealcapitalizedR&Ddoesnotsignificantlyincreaserealearningsmanagement,buttheproformacapitalizedR&Dexpendituressignificantlyincreaserealearningsmanagement.Inotherwords,capitalizedR&Dexpenditureswhicheventuallydidnotturnintointangibleassetscontainthemotivesofearningsmanageme

7、nt,andmaydeclinethequalityofaccountinginformation.Itshouldbetakenseriouslyandsuppressionmeasuresrespondingtotheseissues.Finally,inaccordancewiththeresultsofthisarticleandtheproblemsofourcurrentaccount