摘要
本文分析了在对外投资业务中进行盈余管理的空间,并以具体的上市公司进行分析,最后指出适当的盈余管理能给企业带来好处,但是这种好处只是暂时的,并不能增加公司的实际盈余,改变的只是实际盈余在不同的会计期间的分布。
The paper analyzed the space of earnings management in the investment business, and testified it as listed companies, at last concluded that appropriate earnings management can bring good effect. However, the benefit is only temporary and can not increase the company＇s actual earnings, only change the distribution of actual surplus in the different accounting period.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2010年第5期57-61,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
对外投资
盈余管理
长期股权投资
Investment
Earnings Management
Long-term Equity Investments
