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盈余管理属于一种会计寻租行为。会计寻租主要是指在企业真实业绩并未改变的前提下,通过改变会计信息(即财务报告收益数字)来进行财富的非公平性转移和资源的不恰当配置,从而可能对其他相关者造成损害的一种非生产性寻利行为。我国证券市场处于
Earnings management belongs to an accounting rent-seeking behavior. Accounting for rent mainly refers to the real business performance has not changed under the premise of the change in accounting information (ie financial reporting revenue figures) to carry out the unfair transfer of wealth and inappropriate allocation of resources, which may cause other stakeholders An unproductive search-seeking act that damages. China’s securities market is in place