摘要
近20年以来,盈余管理作为一种为了寻求利益最大化或资源最优化而产生的会计行为,始终是众多会计学者重点的研究对象,而Freddie Mac财务重述等多个盈余操纵事件的曝光再次激发了盈余管理研究的热潮。基于CSSCI数据库中877篇以盈余管理为主题的现有文献,从盈余管理的影响因素出发,分别以宏观和微观两种角度整理并分析,发现学者们对盈余管理影响因素的研究从与公司治理相结合的微观影响因素扩展到了与外部治理相结合的宏观影响因素,同时总结并预测未来发展方向,以期为研究者明晰盈余管理影响因素发展脉络提供参考。
For nearly 20 years,earnings management,as an accounting behavior generated from the pursuit of profit maximization or resource optimization,has always been the focus of many accounting scholars.However,the exposure of earnings manipulation events such as Freddie Mac’s financial restatement arouses the research upsurge of earnings management.Based on the 877 existing literature on earnings management in CSSCI database,this paper sorted out and analyzed the effect factors of earnings management from the macro and micro perspectives,and found that scholars’research on the effect factors of earnings management expanded from the micro factors combined with corporate governance to the macro factors combined with external governance,summarized and predicted the future development tendency,and provided references for researchers to clarify the development process of the effect factors of earnings management.
作者
张芮萌
赵忠伟
ZHANG Rui-meng;ZHAO Zhong-wei(School of Economics and Management,Dalian Ocean University,Dalian 116023,China)
出处
《经济研究导刊》
2020年第31期82-83,共2页
Economic Research Guide
关键词
盈余管理
影响因素
文献综述
earnings management
effect factors
literature review
