国外盈余管理测度模型前沿研究综述  

A Review of Foreign Measure Models about the Existence of Earnings Management

作　　者：张祥建[1] 郭岚[2] 

机构地区：[1]上海财经大学财经研究所,上海200433 [2]上海社会科学院,上海200020

出　　处：《软科学》2007年第3期1-4,共4页Soft Science

基　　金：国家自然科学基金项目(70372057);上海社科基金项目(2006BJB009)

摘　　要：总结了国外盈余管理检验方法和模型,分别对应计利润分离模型、特定应计利润模型和盈余频率分布模型的具体应用进行了分析,并对其优点和不足之处进行了评价。在研究我国企业的盈余管理时,必须结合我国的实际情况对国外模型进行改进和优化,才能更加准确地测度盈余管理的存在性。This paper discusses the methods and models commonly used in the foreign studies about earnings management, and assess the trade - offs associated with three research designs ： those based on separate accruals, those based on specific accruals and those based on the distribution of earnings after management. It is suggested that we must consider the practice of our country and improve these models in study of earnings management in China＇s firms.

关 键 词：盈余管理 测度模型 应计利润 

分 类 号：F234.3[经济管理—会计学] F275.2[经济管理—国民经济]