摘要
首先以国外研究的历程为主线提炼出盈余管理研究的总体思路;其次,从审计、公司治理两个角度详细介绍了国内外盈余管理实证研究的主要成果,由于盈余管理程度的大小通常用总应计项目、操纵性应计来反映,故对国内外在应计项目方面的研究进行了对比;最后,在总结国内盈余管理研究差距和不足的基础上,提出了进一步的研究方向和设想。
The general thou overseas research. The main ac ght of earnings management study was abstracted on the basis of the hievements of the empirical study on earnings management at home and aboard were introduced according to the audit and the corporate governance. The extents of earnings management was reflected by total accruals and operational accruals and the studies on accruals at home and aboard were contrasted. On the basis of summarizing the difference of earnings management in China and its shortcomings, the further study orientation and assumption were put forward.
出处
《管理学报》
2005年第6期739-744,共6页
Chinese Journal of Management
基金
教育部新世纪优秀人才支持计划资助项目(教育司[2005]2号)
关键词
盈余管理
审计
公司治理
应计项目
实证研究
earnings management
audit
corporate governance
accruals
empirical study
