| 盈余管理相关问题研究综述 |
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| 引用本文： | 吴瑞勤. 盈余管理相关问题研究综述[J]. 财会通讯, 2007, 0(8) |
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| 作者姓名： | 吴瑞勤 |
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| 作者单位： | 浙江万里学院商学院 浙江宁波 |
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| 摘 要： | 盈余管理是会计研究的重要内容,目前盈余管理研究主要集中在对上市公司的盈余管理,大多采用实证方法对盈余管理进行计量、产生的原因和动机以及影响因素进行研究。对盈余管理的定义学术界并未统一认识,这在一定程度上给盈余管理的研究造成了混乱。本文从以上几个方面对盈余管理的研究状况进行综述。
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| 关 键 词： | 盈余管理 审计费用 应计利润 审计变更 |
Review on Earnings Management Research |
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| Wu Ruiqin. Review on Earnings Management Research[J]. Communication of Finance and Accounting, 2007, 0(8) |
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| Authors: | Wu Ruiqin |
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| Abstract: | Earnings Management has been an important content in demonstration accounting research field,Now,the research of earning management mainly concentrate on listed companies,mostly using the demonstration method to make research on the measurement,the motivation and infection factors of earnings management.But to the definition of earnings management there are many reviews,it causes the confusion on management research.So this paper makes a review on the research of earning management from these aspects. |
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| Keywords: | Earning management Audit fees Accruals Audit change |
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