| 股权再融资与盈余管理研究辨析 |
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| 引用本文： | 毕金玲,王月华.股权再融资与盈余管理研究辨析[J].内蒙古财经学院学报,2013(1):21-25. |
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| 作者姓名： | 毕金玲 王月华 |
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| 作者单位： | 1. 东北财经大学金融学院,辽宁大连,116000
2. 东北财经大学会计学院,辽宁大连,116000 |
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| 基金项目： | 辽宁省教育厅人文社会科学研究项目，2012年度辽宁经济社会发展立项课题 |
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| 摘 要： | 对已有文献进行总结，是学术创新的重要基础。股权再融资过程中的盈余管理是值得研究的问题，本文归纳近几年的文献，从研究设计、研究技术路线、研究方法、未来研究趋势等方面对此问题进行梳理，以此来探寻关于股权再融资与盈余管理问题的研究现状及未来方向。
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| 关 键 词： | 股权再融资 盈余管理 研究视角 未来趋势 |
Discrimination on Equity Refinancing and Earnings Management |
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| BI Jin-ling
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WANG Yue-hua.Discrimination on Equity Refinancing and Earnings Management[J].Journal of Inner Mongolia Finance and Economics College,2013(1):21-25. |
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| Authors: | BI Jin-ling WANG Yue-hua |
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| Institution: | BI Jin - ling, WANG Yue - hua ( Northeast University of Finance and Economics, Dalian 116000, China) |
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| Abstract: | It is the important foundation of academic innovation to summarize the existing literature. Earnings management in the process of equity refinancing is worth studying. This paper summarizes the literature research in recent years and tidies up the problems from research design, research technical route, research methods and future trend of the research in order to explore the present situation and the future direction of the research on equity refi- nancing and earnings management. |
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| Keywords: | equity refinancing earnings management research perspective future trend |
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