盈余信息质量的行业差异：基于中国上市公司的实证研究

摘  要

本文在新会计准则的实施的背景下，根据中国证监会《上市公司行业分类指引》，利用实证检验的方法，研究中国沪深A股上市公司盈余信息质量的行业差异。研究结果表明，2007-2010年四年中，除房地产业外，其他行业门类之间盈余信息质量无显著差异。进一步研究表明，造成房地产业与其他行业盈余信息质量差异的原因主要由于其通过预收账款的会计手段进行盈余操控。

关键词：盈余信息质量，行业特征，修正的Jones模型，上市公司，预收账款
Abstract

Under the background of the implementation of the new China Accounting Standards, this paper classifies the Chinese listed companies according to CSRC’s industry classification standard, and conducts a through empirical study on the industrial characteristic of the quality of earnings information. Results show that, in the 2007-2010 periods, in addition to the real estate industry, there is no significant difference in the quality of earnings information among other industries. Further study showed that, the reason for the differences in the quality of earnings information of real estate and other industry is mainly due to the surplus manipulation through the means of accounting of collection in advance.

Key Words: Quality of Earnings Information，Industrial Characteristic，modified Jones Model，Listed Companies，Collection in Advance

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