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真实盈余管理是我国理论和实践研究都较少系统研究的内容,而微利企业的真实盈余管理行为又有着独特的合理性。本文分析了当前盈余管理研究的现状,对真实盈余管理,特别是微利企业真实盈余管理程度和后果的衡量上提出的质疑,并且对未来研究改进的方向提出了合理的建议。本研究的意义在于为未来研究判断微利企业真实盈余管理行为及其后果提供了参考作用。
Real earnings management is less systematically studied in both theoretical and practical research in China, and the real earnings management behavior of low-profit enterprises has unique rationality. This paper analyzes the current status of current earnings management research, raises doubts on the measurement of real earnings management, especially the level and consequences of real earnings management for meager profit enterprises, and puts forward sound suggestions for future research and improvement. The significance of this research is to provide a reference for the future research to judge the real earnings management behavior of meager profit enterprises and its consequences.