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学者们普遍认为盈余管理是运用判断改变财务报告,从而误导一些利益相关者对公司根本经济收益的解释,或者影响根据报告中会计数据形成的契约结果。(Hedy&Wahlen,1999),笔者在此对盈余管理这一行为背后的动因、手段进行分析,之后探讨盈余管理的影响,最后提出相应的应对措施。一、盈余管理的动因分析盈余管理的动因,国内外已有大量的学者对此进行过研究,Defond和Jiambalvo(1994)对企业的盈余管理方式进行研
It is generally accepted by scholars that earnings management is the use of judgment to change financial reports, thus misleading some stakeholders to explain the company’s economic fundamentals or affecting the results of contracts based on the accounting data in the report. (Hedy & Wahlen, 1999). The author analyzes the motivation behind the behavior of Earnings Management, and then discusses the impact of Earnings Management, and finally puts forward the corresponding countermeasures. First, the motivation for earnings management Earnings management motivation, both at home and abroad have a large number of scholars conducted a study, Defond and Jiambalvo (1994) on the earnings management of enterprises research