| 公司治理结构中经营者盈余管理的博弈分析 |
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| 引用本文： | 刘炜松,周焯华,张宗益. 公司治理结构中经营者盈余管理的博弈分析[J]. 财贸研究, 2005, 16(2): 104-108 |
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| 作者姓名： | 刘炜松 周焯华 张宗益 |
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| 作者单位： | 重庆大学经济与工商管理学院,重庆,400044 |
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| 摘 要： | 本文从经营者与监督者之间的博弈模型入手,讨论了公司治理结构对盈余管理的影响,并在分析了我国目前的公司治理结构存在的问题后,提出了一些措施,最后给出了研究建议。
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| 关 键 词： | 盈余管理 公司治理结构 博弈 |
Game Analysis of Manager''''s Earnings Management in Corporation Governing Structure |
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| Liu Wei-song,ZHOU Zhuo-hua,ZHANG Zong-yi. Game Analysis of Manager''''s Earnings Management in Corporation Governing Structure[J]. Finance and Trade Research, 2005, 16(2): 104-108 |
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| Authors: | Liu Wei-song ZHOU Zhuo-hua ZHANG Zong-yi |
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| Abstract: | This paper analyzes a game model between the manager and the supervisor, and then discusses the impact on earnings management caused by corporation governing structure. It also presents existing problems lying in China's corporation governing structure, and offers some measures to improve it. Finally, some suggestions are put forward to solve this problem. |
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| Keywords: | earnings management corporation governing structure game |
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