武汉工程职业技术学院学报2025，Vol.37Issue(1)：52-59,8.
上市公司递延所得税对盈余管理的影响研究
Research on Impact of Deferred Income Tax on Earnings Management of Listed Companies——from the Perspective of Profit Smoothing
摘要
Abstract
Corporate net profit serves as a direct indicator of operational performance,while profit smoothing demonstrates an enterprise's capability to maintain stable profitability.To achieve such finan-cial stability,organizations frequently employ diverse earnings management strategies,with deferred in-come tax recognition emerging as a prominent instrument.Selecting 13664 companies listed in Shanghai and Shenzhen from 2015 to 2022 as the research samples,based on the perspective of profit smoothing,this paper divides the samples into a loss avoidance group and a stable profit growth group to empirically study the impact of deferred income tax on earnings management.Research has found that the recognition of deferred tax assets by listed companies has a significant positive impact on earnings management behav-ior,and this impact is more pronounced in the loss avoidance group.Further time series analysis reveals that recognizing deferred tax assets based on profit smoothing perspective by listed companies can to some extent reduce the quality of earnings in financial reports.Therefore,when external information users judge the profitability and development potential of listed companies,it is necessary to exclude deferred tax assets from the company's financial statements and pay attention to the actual situation behind the report figures.关键词
上市公司/递延所得税/盈余管理/盈余质量/利润平滑/财务报表Key words
listed companies/deferred income tax/earnings management behavior/earnings quality/profit smoothing分类
经济学引用本文复制引用
徐静雅,张月兰..上市公司递延所得税对盈余管理的影响研究[J].武汉工程职业技术学院学报,2025,37(1):52-59,8.基金项目
江苏省高等教育教学改革研究重点课题《高职大数据与会计专业课程思政教学案例库建设研究》(课题编号:2021JSJG189) （课题编号:2021JSJG189）
江苏农牧科技职业学院教科研课题《高职正保数智产业学院运行机制研究》(项目编号:JYYB202538) （项目编号:JYYB202538）
江苏农牧科技职业学院横向课题:提升中小企业盈利能力对策研究 （）
