摘要
随着环境的变化,上市公司越来越多地采用真实盈余管理行为来实现财务报告目标,真实盈余管理也因而成为盈余管理研究新的热点。现有文献已经从真实盈余管理的动因及影响因素、管理层对真实盈余管理与应计盈余管理的权衡、经济后果等方面对其进行了广泛研究,但还存在许多未知或有争议的领域。未来应在计量模型、研究内容等方面加以改进,以更加深入地考察上市公司的真实盈余管理行为。
Since more and more companies turn to use real activity management to achieve reporting objectives due to the decrease of fl exibility of accrual-based earnings management, real earnings management research is blooming. Academic scholars have intensively investigated motives, induce/mitigation factors, trade-off between real earning management and accrual earnings management, and economic consequences of real earnings management. There are still many unknown or controversy problems. In the future, we should make improvement in economic modeling and research perspectives to study real earnings management behavior further.
出处
《证券市场导报》
CSSCI
北大核心
2014年第11期37-45,共9页
Securities Market Herald
基金
国家自然科学基金面上项目<外部审计对上市公司投融资行为的影响>(71272099)
<中国会计师事务所合并的经济后果研究>(71072043)的阶段性成果
关键词
真实盈余管理
应计盈余管理
文献回顾
real earnings management
accrual based earnings management
literature review
