| 激进会计行为经验研究:回顾与展望 |
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| 引用本文： | 翟华云.激进会计行为经验研究:回顾与展望[J].财会通讯,2007(10). |
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| 作者姓名： | 翟华云 |
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| 作者单位： | 武汉大学经济与管理学院 湖北武汉 |
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| 摘 要： | 激进会计行为在我国表现为财务舞弊和重大会计差错更正,近年来重大会计差错和财务舞弊的发生率越来越高,其对盈余和财务报告质量的影响引起了国内外学术界和监管部门的关注。本文通过对国外以及国内研究的回顾,发现我国在激进会计行为研究上的不足,并指出了以后的研究方向。
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| 关 键 词： | 激进会计行为 经验研究 回顾 展望 |
Empirical Research about Aggressive Accounting: Looking Back and Prospect |
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| Zhai Huayun.Empirical Research about Aggressive Accounting: Looking Back and Prospect[J].Communication of Finance and Accounting,2007(10). |
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| Authors: | Zhai Huayun |
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| Abstract: | Aggressive accounting is financial fraud and accounting error in China, in recent years the incidence of earnings restatements and financial reporting fraud has increased dramatically, The erosion in the quality of earnings and financial reporting as evidenced by the proliferation of earnings restatements has caused concern among academics and regulators .This paper finds disadvantages of Chinese research about aggressive accounting and points out the future direction. |
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| Keywords: | Aggressive Accounting Empirical Research Prospect |
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