The Impact of the New Revenue Standard on Surplus Management in Internet Companies
As one of the emerging industries,there are huge differences between Internet enterprises and traditional enterprises,which are not only reflected in the business model but also in the management of enterprises.Since accounting standards will directly affect the surplus management of enterprises,revenue standards,as an important category of accounting standards,are no exception.Therefore,this paper takes the degree of corporate surplus management as an important indicator system for evaluating the quality of corporate accounting information,and uses a dynamic panel data model to regress the financial data of Chinese Internet companies,so as to estimate and evaluate the impact of the new accounting revenue standard on the surplus management of Internet companies,and conduct an in-depth study on how it can reduce the degree of corporate surplus management and truly improve the quality of accounting information.It is found that the new income standard will form a negative impact on the company's surplus management.This paper provides references and suggestions for improving the quality of accounting information,creating a good market environment,and further regulating the surplus management of Internet companies.
Internet companiessurplus managementnew revenue standardrevenue recognitionquality of accounting information
NETL
NSTL
万方数据
