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上市公司盈余管理动机研究述评 被引量:9

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摘要 盈余管理又称管理盈余、操控利润,美国学者Schipper曾在1989年将盈余管理定义为旨在有目的地干预公司对外财务报告过程,以获取某些私人利益的披露管理,实际上是对所披露信息的操纵。十年之后,美国会计学家Healy & Wahlen(1999)又对盈余管理的定义进行了拓展,
作者 张昕
出处 《财会通讯(上)》 北大核心 2007年第9期76-77,共2页 Communication of Finance and Accounting
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参考文献22

  • 1Schipper, K. Earnings Management. Accounting Horizons ,1989. 被引量:1
  • 2Healy, P., Wahlen, J., A Review of the Earnings Management Literature and its Implications for Standards Setting. Accounting Horizons,1999. 被引量:1
  • 3Barth, M., Elliot, J., Finn, M., Market rewards associated with increasing earnings patterns. Working paper,1995. 被引量:1
  • 4DeAngelo, L., skinner, D., Reversal of Fortune: Dividend Signaling and the Disappearance of Sustained Earnings Growth. Journal of Financial Economics ,1996. 被引量:1
  • 5Burgstahler, D. and I. Dichev, Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics ,1997. 被引量:1
  • 6Messod D. Beneish, Incentives and Penalties Related to Earnings Overstatements That Violate GAAP. The Accounting Review,1999. 被引量:1
  • 7Paul M. Healy The Effect of Bonus Schemes on Accounting Decision. Journal of Accounting and Economics, 1985. 被引量:1
  • 8Dechow, P. M., Sloan,R., Sweeney, A., Causes and Consequences of Earnings Manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research,1996. 被引量:1
  • 9Susan E. Liberty, Jerold L. Zimmerman, Labor Union Contract Negotiations and Accounting Choices. The Accounting Review , 1986. 被引量:1
  • 10Julia D' Souza, John Jacob, K. Ramesh, The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings. Journal of Accounting and Economics,2001. 被引量:1

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