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盈余管理是一个在学术界和研究界作为财务揭示的热点话题,其方式主要有两种,即应计盈余管理和真实盈余管理。与应计盈余管理受企业会计弹性和外部监管约束较大不同,真实盈余管理大多直接参与在企业的真实活动中,外部审计者很难有效地将其与企业真正的生产经营活动相分离,风险较小,更为隐蔽。本文主要从盈余管理方式变化的原因、真实盈余管理的方式及现状、以及真实盈余管理的经济后果这几个方面对真实盈余管理的研究现状进行表述。
Earnings management is a hot topic in academia and research as a financial disclosure. There are mainly two ways to deal with earnings management: accrual earnings management and real earnings management. Unlike accrual earnings management, which is greatly different from corporate accounting flexibility and external regulatory constraints, most of the real earnings management are directly involved in the real activities of enterprises. It is difficult for external auditors to effectively separate them from the real production and business activities of enterprises. The risks Smaller, more subtle. This paper mainly expounds the research status of the real earnings management from the reasons of the changes of the earnings management, the ways and status of the real earnings management and the economic consequences of the real earnings management.