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盈余管理是使少数人获益,多数人利益受损的行为。因此为了保护多数人的利益,各方采取了一系列措施来抑制盈余管理。最主要的措施体现在《企业会计准则》的修改与变更。1992年《企业会计准则》首次引入稳健性原则,提高了决策有用性。2006年新会计准则出台之前,企业通过资产减值进行盈余管理。新会计准则为盈余管理提供了新的突破口。而2009年利润表改制将隐藏在资产负债表中的公允价值披露出来,这种改制是否有效的抑制了这种盈余管理的手段呢?而其它综合收益是否能够反应出企业盈余管理的动机?因此,本文研究了2006年到2010年管理者盈余管理动机及其它综合收益和盈余管理水平的关系。
Earnings management is to make a minority benefit, the interests of the majority of people damaged. Therefore, in order to protect the interests of the majority, all parties have taken a series of measures to curb earnings management. The most important measures are reflected in the “Accounting Standards for Business” changes and changes. The “Accounting Standards for Business Enterprises” introduced the principle of prudence for the first time in 1992, improving the usefulness of decision-making. Prior to the introduction of the new accounting standards in 2006, the Company conducted earnings management through impairment of assets. The new accounting standards provide a new breakthrough for earnings management. In 2009, the profit statement restructuring will be hidden in the balance sheet of the fair value disclosed, the effective repression of this kind of earnings management means? And other comprehensive income can reflect the motivation of corporate earnings management? Therefore , This paper studies the relationship between manager’s earnings management motivation and other comprehensive income and earnings management level from 2006 to 2010.