摘 要
这篇论文探讨了盈余管理对企业长期投资决策以及资本市场反应的影响，并从市场反应理论和信息不对称理论分析、财务报表分析与会计准则的影响因素等角度出发，研究了盈余管理对企业长期价值的影响。经过研究发现，盈余管理对企业长期投资决策的影响是显著的，特别是在面临困境和压力的情况下，企业更容易采用盈余管理的手段来达到目标。此外，盈余管理也会对资本市场反应产生负面影响，降低股票的市场关注度和投资者信任度，进而影响企业的长期发展。为了解决盈余管理所带来的负面影响，文章提出了公允价值会计准则的应用、税收与企业决策的协同优化以及提高财务透明度的管理措施等优化决策的策略。这些策略可以帮助企业更加准确地评价资产价值，提高公司财务透明度和会计信息的有效性，从而提升投资者对企业的信任度和长期投资价值。
关键词：盈余管理、长期投资决策、资本市场反应
Abstract
This paper discusses the impact of earnings management on enterprises' long-term investment decisions and capital market response, and studies the impact of earnings management on enterprises' long-term value from the perspective of market response theory, information asymmetry theory analysis, financial statement analysis and accounting standards. Through research, it is found that earnings management has a significant impact on enterprises' long-term investment decisions, especially in the face of difficulties and pressure, enterprises are more likely to adopt earnings management to achieve goals. In addition, earnings management will also have a negative impact on the capital market response, reducing the stock market attention and investor trust, and thus affecting the long-term development of enterprises. In order to solve the negative effects of earnings management, this paper puts forward the application of fair value accounting standards, the collaborative optimization of tax and corporate decision-making, and the management measures to improve financial transparency and other strategies to optimize decision-making. These strategies can help enterprises evaluate asset value more accurately, improve corporate financial transparency and the effectiveness of accounting information, and thus enhance investors' trust in enterprises and long-term investment value.
Keyword:Earnings management, long-term investment decisions, capital market responses
目 录
1. 绪论 1
1.1 研究背景和意义 1
1.2 论文的研究目的和内容 1
1.3 研究方法和数据来源 1
2. 相关概念及理论基础 2
2.1 盈余管理和长期投资决策的定义 2
2.2 市场反应理论和信息不对称理论分析 2
2.3 财务报表分析与会计准则的影响因素探讨 2
3. 盈余管理与长期投资决策的影响 4
3.1 盈余管理对企业长期投资决策的影响分析 4
3.2 盈余管理对资本市场反应的影响探讨 4
3.3 盈余管理对企业长期价值的影响研究 4
4. 优化决策的策略 6
4.1 公允价值会计准则的应用研究 6
4.2 税收与企业决策的协同优化研究 6
4.3 提高财务透明度的管理措施 6
5. 结论 8
参考文献 9
致 谢 10
这篇论文探讨了盈余管理对企业长期投资决策以及资本市场反应的影响，并从市场反应理论和信息不对称理论分析、财务报表分析与会计准则的影响因素等角度出发，研究了盈余管理对企业长期价值的影响。经过研究发现，盈余管理对企业长期投资决策的影响是显著的，特别是在面临困境和压力的情况下，企业更容易采用盈余管理的手段来达到目标。此外，盈余管理也会对资本市场反应产生负面影响，降低股票的市场关注度和投资者信任度，进而影响企业的长期发展。为了解决盈余管理所带来的负面影响，文章提出了公允价值会计准则的应用、税收与企业决策的协同优化以及提高财务透明度的管理措施等优化决策的策略。这些策略可以帮助企业更加准确地评价资产价值，提高公司财务透明度和会计信息的有效性，从而提升投资者对企业的信任度和长期投资价值。
关键词：盈余管理、长期投资决策、资本市场反应
Abstract
This paper discusses the impact of earnings management on enterprises' long-term investment decisions and capital market response, and studies the impact of earnings management on enterprises' long-term value from the perspective of market response theory, information asymmetry theory analysis, financial statement analysis and accounting standards. Through research, it is found that earnings management has a significant impact on enterprises' long-term investment decisions, especially in the face of difficulties and pressure, enterprises are more likely to adopt earnings management to achieve goals. In addition, earnings management will also have a negative impact on the capital market response, reducing the stock market attention and investor trust, and thus affecting the long-term development of enterprises. In order to solve the negative effects of earnings management, this paper puts forward the application of fair value accounting standards, the collaborative optimization of tax and corporate decision-making, and the management measures to improve financial transparency and other strategies to optimize decision-making. These strategies can help enterprises evaluate asset value more accurately, improve corporate financial transparency and the effectiveness of accounting information, and thus enhance investors' trust in enterprises and long-term investment value.
Keyword:Earnings management, long-term investment decisions, capital market responses
目 录
1. 绪论 1
1.1 研究背景和意义 1
1.2 论文的研究目的和内容 1
1.3 研究方法和数据来源 1
2. 相关概念及理论基础 2
2.1 盈余管理和长期投资决策的定义 2
2.2 市场反应理论和信息不对称理论分析 2
2.3 财务报表分析与会计准则的影响因素探讨 2
3. 盈余管理与长期投资决策的影响 4
3.1 盈余管理对企业长期投资决策的影响分析 4
3.2 盈余管理对资本市场反应的影响探讨 4
3.3 盈余管理对企业长期价值的影响研究 4
4. 优化决策的策略 6
4.1 公允价值会计准则的应用研究 6
4.2 税收与企业决策的协同优化研究 6
4.3 提高财务透明度的管理措施 6
5. 结论 8
参考文献 9
致 谢 10
