中文摘要：

本文利用2002~2012年间各季度的数据,首先证实了季度盈余管理行为的存在,其次利用分布检验法对中国A股上市公司的第四季度盈余管理现象进行了实证研究,发现上市公司会在第四季度进行盈余管理来实现当年的扭亏为盈或者调低利润。本文进一步分析了第四季度盈余管理的影响因素,发现处于经济收缩期的、处于周期性行业的、民营的上市公司的第四季度盈余管理程度更大。2007年1月1日起,财政部正式实施了新企业会计准则。研究结果表明,上市公司的第四季盈余管理行为在新企业会计准则颁布之后没有得到改善。

英文摘要：

Using China＇s A-share listed firms during 2002-2012 as sample, this paper examines whether the earnings management behavior existed in the fourth quarter firstly. Then we use the method of distribution test to carry on the empirical research of China＇s A-share listed companies in the fourth quarter earnings management phenomenon. We find that companies would implement the profitability or lower profits through quarterly earnings management in the fourth quarter. Furthermore our findings suggest that the degree of quarterly earnings management correlate positively to listed companies relevant to downturn economic circles. On January lth, 2007, the Ministry of Finance has implemented the new accounting standard for business enterprises. In this study, quarterly earnings management behavior of listed companies using new accounting standard has not been better.