摘要
目前存在三类盈余管理计量模型：(1)总应计利润模型；(2)具体应计利润模型；(3)盈余及应计利润分布模型。本文对这三类模型进行了分析和研究,指出当前的盈余管理计量模型还存在许多问题,尤其是在研究处于转轨经济时期的中国盈余管理问题时。同时,提出发展一种更有效的计量盈余管理模型仍然是业界重要的工作。
There are three earnings management econometric models. The accruals model calculates earnings management by discretionary accruals; The specific accruals model makes sure whether or not earnings management by analyzing specific means of earnings management and the earnings and accruals distribution model makes sure whether or not earnings management by distributing disciplinarian of earnings or accruals. Now there are many problems in earnings management econometric models, especially in Chinese transitional economy, it is an important investigative work to developing a more effective econometric model.
出处
《生态经济》
CSSCI
北大核心
2006年第6期52-55,共4页
Ecological Economy
基金
博士后科学基金资助(2005037492)
