摘要
上市公司主要通过关联交易、会计政策选择与变更、资产重组等方式实施盈余管理,不同的盈余管理途径表现出不同的特点,对报告盈余的提升具有不同的效果。上市公司的盈余管理误导了投资者的决策行为,造成了公司价值、声誉和后续融资能力的下降。
The main methods of earnings management include related party transactions; option and change of accounting policies and asset recombination, and these methods have different characteristics and different effect on reporting earnings. The largest shareholder expropriates outsider investors through earnings management, and firm value, reputation and capability of refinancing are heavily damaged.
出处
《软科学》
CSSCI
2008年第2期134-137,共4页
Soft Science
基金
上海社科基金项目(2006BJB009)
关键词
盈余管理
关联交易
会计政策
资产重组
earnings management
related party transaction
accounting policy
asset restructuring
