摘要
利用中国上市公司重污染企业数据,研究环境规制对企业应计盈余管理和真实盈余管理的影响及其机理,并将环境规制分为命令控制型环境规制、自愿型环境规制、正向激励型环境规制和反向激励型环境规制,研究不同类型环境规制的复合作用对企业盈余管理的影响。主要研究结论:环境规制促进企业进行正向的应计盈余管理和真实盈余管理;命令控制型环境规制促进企业负向的应计盈余管理,促进企业正向的真实盈余管理;自愿型环境规制促进企业负向的应计盈余管理和正向的真实盈余管理;正向激励型环境规制促进企业负向的应计盈余管理;反向激励型环境规制促进企业负向的应计盈余管理和真实盈余管理;命令控制型环境规制与自愿型环境规制、命令控制型环境规制与反向激励型环境规制、正向激励型环境规制与自愿型环境规制的复合作用促进企业正向应计盈余管理;命令控制型环境规制与反向激励型环境规制、正向激励型环境规制与自愿型环境规制、正向激励型环境规制与反向激励型环境规制的复合作用促进企业正向真实盈余管理;反向激励型环境规制和自愿型环境规制的复合作用促进企业进行负向的应计盈余管理和真实盈余管理。
Based on the data of China’s listed companies with heavy pollution,the impact of environmental regulation on accrual earnings management and real earnings management and its mechanism are studied.Environmental regulation is classified into the types of command-and-control regulation,voluntary regulation,positive incentive regulation and reverse incentive regulation,and the compound effects of different types of environmental regulation on corporate earnings management are explored.The main conclusions are as follows.First,environmental regulation promotes positive accrual earnings management and real earnings management.Second,command-and-control environmental regulation promotes negative accrual earnings management and positive real earnings management.Third,voluntary environmental regulation promotes negative accrual earnings management and positive real earnings management.Fourth,positive incentive environmental regulation promotes negative accrual earnings management.Fifth,reverse incentive environmental regulation promotes negative accrual earnings management and real earnings management.Sixth,the compound effects of command-and-control environmental regulation and voluntary environmental regulation,command-and-control environmental regulation and reverse incentive environmental regulation,positive incentive environmental regulation and voluntary environmental regulation promote enterprises’positive accrual earnings management.Seventh,the compound effects of command-and-control environmental regulation and reverse incentive environmental regulation,positive incentive environmental regulation and voluntary environmental regulation,positive incentive environmental regulation and reverse incentive environmental regulation promote enterprises’positive real earnings management.Eighth,the compound effect of reverse incentive environmental regulation and voluntary environmental regulation promotes enterprises’negative accrual earnings management and real earnings management.
作者
傅诗雯
陈志强
FU Shiwen;CHEN Zhiqiang(School of Management,Huazhong University of Science and Technology,Wuhan 430000,China;Huangshi Development of Port Logistics Center,Huangshi 435000,China)
出处
《北京邮电大学学报（社会科学版）》
2024年第1期76-87,98,共13页
Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)
基金
国家社会科学基金重大项目(18ZDA113)。
关键词
环境规制
盈余管理
命令控制型
激励型
自愿型
environmental regulation
earnings management
command-and-control
incentive
voluntary
