| 关于中西方盈余管理研究成果之鉴析 |
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| 引用本文： | 戴桂荣.关于中西方盈余管理研究成果之鉴析[J].襄樊职业技术学院学报,2003,2(6):69-72. |
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| 作者姓名： | 戴桂荣 |
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| 作者单位： | 襄樊职业技术学院,会计经贸系,湖北,襄樊,441021 |
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| 摘 要： | 我国随着股份制改革和证券市场的发展，盈余管理成为当代实证会计研究的重点。中外会计专家在盈余管理实证研究的诸多方面得出了共同结论，但也存在许多不同之处。本对中外盈余管理的研究成果进行了较为系统的归纳总结和分析，指出其不足和今后的研究方向。
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| 关 键 词： | 盈余管理 信息观 经济收益观 收益平滑论 契约动机论 资本市场动机论 |
| 文章编号： | 1671-914X(2003)06-0069-04 |
| 修稿时间： | 2003年6月13日 |
The Evaluation About the Chinese-Abroad Earning Management Research Results |
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| DAI Gui-rong.The Evaluation About the Chinese-Abroad Earning Management Research Results[J].Journal of Xiangfan Vocational and Technical College,2003,2(6):69-72. |
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| Authors: | DAI Gui-rong |
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| Abstract: | Following the innovation of my country' s shareholding emterprise system and developing of stock market,the earning management is becoming the maim point which it was researched by experiment in modern accountant research.In many earming management research directions,the Chinese-abroad experts have got common conclusion,but it also exists many diffetent directions.This writing has systematicly,sumupped and analyzed the Chinese-abroad research result about the earning management,at the same time,it has pointed out its defect and the research trend in the future. |
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| Keywords: | earning management information view finantion profits view profits smooth view agreements intention view capital market intention view |
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