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dc.contributor.author任春艳
dc.date.accessioned2017-11-14T01:05:00Z
dc.date.available2017-11-14T01:05:00Z
dc.date.issued2005-12-20
dc.identifier.citation经济管理,2005,(24):22-27
dc.identifier.issn1002-5766
dc.identifier.otherJJGU200524002
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/137878
dc.description.abstract盈余管理是会计理论研究的一个重要课题,有关该课题的研究从20世纪80年代中后期开始,至今方兴未艾。本文从盈余管理的定义、计量方法、动机与证据及市场反应等4个方面对盈余管理的研究进行了回顾,并在梳理盈余管理研究的发展脉络的基础上,探求盈余管理未来的研究方向。
dc.description.abstractEarnings management is an important subject in the studies of accounting theory.This paper provides a perspective on earnings management from four aspects:1.What is earnings management?2.How is it measured?3.the incentives and evidences of earnings management;4.the market response of earnings management.In the end,the paper also discusses future direction of the research of earnings management.
dc.language.isozh_CN
dc.subject盈余管理
dc.subject市场反应
dc.subjectEarnings Management
dc.subjectMarket Response
dc.title盈余管理研究评述
dc.title.alternativeA Review of the Earnings Management Literature
dc.typeArticle


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