盈余管理研究及其启示  

A Review of Earnings Management Literature and its Implications to Researchers

作　　者：袁克利[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《中国产业》2010年第12期69-70,共2页

摘　　要：公司盈余管理行为对会计准则的制定和执行以及公司证券的市场价格都有重要影响。盈余管理问题是学术研究的一片沃土,人们围绕盈余管理的动机、手段和甄别开展了大量研究,取得了丰硕的成果。然而,对于哪些应计项目实际被操控、哪些会计准则导致盈余管理、盈余管理对资源配置有何影响、制约盈余管理的因素有哪些等问题,当前的研究文献并未给出太多的解答。盈余管理未来研究的主要领域是具体应计项目操控的动机、程度、影响和治理方法。Earnings management of companies have an impact on accounting standards setting and implementation and the price of securities. Earnings management research is a fertile field.There are a great deal of literature on the motivation,means and identification of earnings management.Nevertheless,there are also many issues needed to be addressed,such as what specific accruals are manipulated,what accounting standards conduce earnings management,what impact earnings management have on economics resource allocation,what factors limit earnings management,and so on.The future research in the area should focus on the motivation,extent,impact and supervision of manipulation of specific accruals.

关 键 词：盈余管理 应计项目 会计准则 证券价格 

分 类 号：F832.51[经济管理—金融学]