| 企业盈余管理研究脉络述评与展里 |
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| 引用本文： | 张多蕾,杨鸿艳.企业盈余管理研究脉络述评与展里[J].广西财经学院学报,2013(6):84-88. |
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| 作者姓名： | 张多蕾 杨鸿艳 |
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| 作者单位： | [1]东北财经大学会计学院,辽宁大连116025 [2]安徽财经大学会计学院,安徽蚌埠233030 [3]安徽警官职业学院公共管理系,安徽合肥230031 |
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| 摘 要： | 盈余管理现象在世界范围内普遍存在，对于其经济后果的争论至今仍在继续。可以预见，盈余管理仍将是未来实务界和理论界共同关注的一个主题。从盈余管理的内涵、度量、动因、手段，以及经济后果等方面对已有研究脉络进行梳理与归纳，并进行评述和展望，希望为将来进一步研究盈余管理理清思路。
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| 关 键 词： | 盈余管理 内涵 经济后果 |
Literature Review and Prospects of Corporate Earnings Management |
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| ZHANG Duo-lei,YANG Hong-yan.Literature Review and Prospects of Corporate Earnings Management[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2013(6):84-88. |
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| Authors: | ZHANG Duo-lei YANG Hong-yan |
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| Institution: | 1.School of Accounting,Dongbei University of Finance and Economics,Dalian l16025,China; 2.School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China; 3.Department of Public Management,Anhui Vocational College of Police Offwers,Hefei 230031, China) |
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| Abstract: | Earnings management phenomenon is a common issue throughout the world,and the debate on its economic consequences is still ongoing. It can be predicted that the earnings management will continue to be a topic of common concern in practical and theoretical field in the future. This article will sort out and sum up the existing research in the context of the connotation, metrics, motivation,means,and economic con-sequences of earnings management,and will make review and predictions accordingly,hoping to reshaping the ideas for further research on earnings management in the future. |
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| Keywords: | earnings management connotation economic consequences |
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