| 盈余管理文献综述 |
| |
| 引用本文： | 曹文芳.盈余管理文献综述[J].适用技术市场,2009(8):124-125. |
| |
| 作者姓名： | 曹文芳 |
| |
| 作者单位： | 武汉职业技术学院,湖北武汉430074 |
| |
| 摘 要： | 从盈余管理的概念出发,探讨了盈余理论与公司治理结构的关系。对国内外已有的关于盈余管理的动机、目的、检测方法以及产生的经济后果进行了归纳、总结并形成盈余管理的综合治理措施,对今后规范盈余管理从法律角度和操作层面提出了建议。
|
| 关 键 词： | 盈余管理 动机 公司治理 检测方法 经济后果 |
Earnings Management Literature Review |
| |
| Abstract: | Embarked from earnings management＇s concept, this paper has discussed the relations of earnings theory and company management structure. In this paper, earnings management have been summarized and conclused on the motive, purpose, detection methods and economical consequences at home and abroad. Then some recommendations have been made about the norms of earnings management in the future from legal angle and operation level. |
| |
| Keywords: | earnings management motive corporate governance detection methods economical consequences |
| 本文献已被 维普 等数据库收录！ |
|
