| 企业盈余质量的契约视角 |
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| 引用本文： | 刘大帅,孙刚. 企业盈余质量的契约视角[J]. 价值工程, 2006, 25(3): 65-67 |
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| 作者姓名： | 刘大帅 孙刚 |
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| 作者单位： | 河北经贸大学研究生学院,石家庄,050061;河北经贸大学研究生学院,石家庄,050061 |
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| 摘 要： | 盈余管理现象在理论界、实务界都受到广泛关注。而盈余管理是影响盈余质量的主要因素,本文通过运用契约经济学的分析方法,探讨了在委托代理理论框架下影响企业盈余质量的契约关系,为提高企业盈余质量提供了一个新的研究视角。
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| 关 键 词： | 盈余质量 盈余管理 契约经济学 |
| 文章编号： | 1006-4311（2006）03-0065-03 |
The Contracting Perspectives On The Corporate Earning Quality |
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| Liu Dashuai,Sun Gang. The Contracting Perspectives On The Corporate Earning Quality[J]. Value Engineering, 2006, 25(3): 65-67 |
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| Authors: | Liu Dashuai Sun Gang |
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| Affiliation: | Hebei University of Economics and Business, Shijiazhuang 050061, China |
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| Abstract: | The phenomenon of earning management has received considerable attention in both theoretical and empirical academic research and earning management is one of the key factors affecting the earning quality. By applying the contract economics methods under the dynamic agency setting to earning quality issue, the paper puts forward a new contract perspective in order to improve corporate earning quality. |
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| Keywords: | earning management earning quality contract economics |
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