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盈余管理问题初探
引用本文:李晓梅.盈余管理问题初探[J].中央财政金融学院学报,2005(6):76-80.
作者姓名:李晓梅
作者单位:中央财经大学会计学院 北京
摘    要:近年来,会计信息的质量问题普遍堪忧.盈余管理问题是影响会计信息质量的一大因素.对盈余管理的研究要正确划分盈余管理与财务欺诈的界限.另外,要认清盈余管理可能造成的后果.本文的研究重点在于盈余管理的资本市场动因以及影响,并提出正确判断企业是否存在盈余管理应解决的标准问题.

关 键 词:盈余管理  资本市场  盈余管理动因
文章编号:1000-1549(2005)06-0076-05
修稿时间:2004年3月25日

Discussion on the Issues of Earnings Management
LI Xiao-mei.Discussion on the Issues of Earnings Management[J].Journal of Central University of Finance & Economics,2005(6):76-80.
Authors:LI Xiao-mei
Institution:LI Xiao-mei
Abstract:The quality problem of Accounting information has attracted more and more public concerns in recent years. Earnings management is one of the most influential factors which affect the quality of accounting information. The research over earnings management should attach more importance to distinguish between earnings management and financial fraud. This paper aims to explore the capital market incentives of earnings management and the possible effects. Further more, the criterions in judging whether or not a firm conducts earnings management are also discussed in this paper.
Keywords:Earnings management Capital market The incentives of earnings management
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