盈余管理的实证研究综述

盈余管理的实证研究渐亦成为盈余管理研究的主要方面,而实证研究的具体内容却极其庞杂。通过对国内外学者盈余管理实证研究具体内容的探寻,进而发现盈余管理实证研究的发展趋势。盈余管理的实证研究内容正在从早期的专注于盈余管理动机手段等向注重于盈余管理与会计政策、关联交易、公司治理、审计、企业并购的关系等具体方面发展。

Empirical study overview on the earnings management

Empirical Study of earnings management gradually has become the main aspects of research on earnings management, and the specific contents of empirical research is extremely complex. To explore the empirical study on earnings management of domestic and international scholars specific content, and trend of earnings management empirical study. An empirical study on the content of earnings management is from the early focus on the motivation of earnings management means to focus on earnings management and accounting policies, related party transactions, corporate governance, audit, enterprise merger between such specific aspects of development.