文章摘要
朱培玲,徐怀伏.医药上市企业盈余管理、政府补助与绩效的实证研究[J].中国医药导刊,2017,19(12):1417-1422.
医药上市企业盈余管理、政府补助与绩效的实证研究
Empirical Research on Earnings Management,Government Subsidies and Performance in Listed Pharmaceutical Enterprises
投稿时间:2017-10-11  修订日期:2017-10-19
DOI:
中文关键词: 政府补助  盈余管理  企业绩效
英文关键词: Government subsidies  Earnings management  Enterprise performance
基金项目:
作者单位E-mail
朱培玲 中国药科大学国际医药商学院 2209541263@qq.com 
徐怀伏 中国药科大学国际医药商学院  
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中文摘要:
      目的:探讨医药上市企业盈余管理、政府补助与企业绩效三者之间的关系。方法:选取医药上市公司2011~2016年的相关数据,对三者关系进行回归分析。结果与结论:医药企业进行负向盈余管理将会获得更多的政府补助,且管理的程度越大,获得的政府补助也越多;政府补助在一定程度上有利于提高医药企业的绩效;医药企业运用负向盈余管理更会降低政府补助的边际价值,且管理的程度越大,政府补助的边际价值越低。
英文摘要:
      Objective: To explore the relationship between earnings management, government subsidies and enterprise performance in listed pharmaceutical enterprises. Methods: Select the related data of listed pharmaceutical enterprises from 2011 to 2016, and the relationship between earnings management, government subsidies and enterprise performance was regressed. Results and conclusion: The pharmaceutical enterprises negative earnings management will get more government assistance, and the greater the degree of management, the more government subsidies to get; to a certain extent, government subsidies is conducive to the enterprise performance; the use of negative earnings management of pharmaceutical enterprises will reduce government subsidies marginal value, and the greater the degree of management, the lower the marginal value of government subsidies.
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