國(guó)際化經(jīng)營(yíng)、盈余管理與會(huì)計(jì)穩(wěn)健性.pdf

1、對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文國(guó)際化經(jīng)營(yíng)、盈余管理與會(huì)計(jì)穩(wěn)健性姓名：孫文姣申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：雷光勇201105AbstractTheinternationalizationofChineseenterprisesisallessentialsteptoimprovethelevelofopeningupThroughexportinggoodsandservices，enterprisescanfullydispla

2、ymdrownsuperiorityonabroaderinternationalplatformInotherwords，internationaloperationisanespeciallyimportanttooltoke印enterprises’competitiveadvantages，andistheinevitabletrendofenterprises’development嬲wellAtthesametime，the

3、amountofcompaniesisincreasing；theearningstheydisclosurearegettingmoreandmoresupervisionandattentionfromregulationdepartmentsandinvestorsfromtheinternationalcapitalmarketsThenwhetherthedegreeofcompanies’earningsmanagement

4、willincreaSealongwiththeincreaseofexportproportion，andhowwilltheiraccountingconservatismperformThispaperwillexploittheanswersthroughempiricalstudyInthisarticle，weuseexportproportiontomeasurethedegreeofinternationalizatio

5、nofenterprises；weadoptthemodifiedJonesmodeltocalculatediscretionalaccrualsanduseitaSaproxyvariabletomeasurethedegreeofearningsmanagement；weexpandtheBasumodeltoanalyzethecorrelationbetweeninternationaloperationandaccounti

6、ngconservatismFourmultiplelinearregressionsareimplementedtogettheempiricalevidencesThemainconclusionsareasfollows：(a)whetheracompanyappliesinternationaloperationisnegativelyrelatedtothedegreeofearningsmanagement；(b)thehi

7、gherexport，thehigherdegreeofearningsmanagement；(c)whetheracompanyappliesinternationaloperationispositivelyrelatedtoitsaccountingconservatism；(d)companies’exportrateispositivelyrelatedtoaccountingconservatismKeywords：Inte