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企业经营权与所有权的相互分离会导致建立在权责发生制基础上的代理人为实现自身利益而进行盈余管理,进而会削弱财务报告所提供的盈余信息的可靠性。基于盈余管理目的的会计处理往往会掩盖企业真实经营业绩,造成财务数据失真。加强企业内部管理对盈余管理的影响是否存在积极因素尚需大量实证研究,文章以实证分析的方法对内部管理与盈余管理的相关性进行深入的探索与分析,为以后的相关研究提供理论和实践支持。
The separation of management rights and ownership leads to the management of earnings based on the accrual basis in order to achieve self-interest, which in turn will weaken the reliability of the earnings information provided by the financial report. Accounting based on the purpose of earnings management often masks the real business performance of the enterprise and distorts the financial data. There is still a large amount of empirical research on whether there is a positive factor in enhancing the impact of internal management on earnings management. The paper explores and analyzes the correlation between internal management and earnings management in an empirical way to provide theory and practice for future related research stand by.