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盈余管理自20世纪80年代中后期便成为了会计学界研究的一个重要领域,并且,近年来上市公司信息质量问题也越来越多的受到人们的关注,公司管理层为了自身的利益进行盈余管理的现象频发,严重的损害了公司利益相关者的切身利益。因此,本文重在研究盈余管理的基本理论以及分析其产生的动机,旨在为治理有盈余管理所导致的会计信息失真提供一些参考。
Earnings management has become an important field of accounting research since the middle and late 1980s, and more and more attention has been paid to the information quality problems of listed companies in recent years. The management of the company has conducted earnings management for its own benefit The frequent occurrence of serious damage to the vital interests of the company’s stakeholders. Therefore, this paper focuses on the study of the basic theory of earnings management and the analysis of its motivation, which aims to provide some reference for the management of accounting information distortion caused by earnings management.