盈余管理:文献回顾与未来展望  

Earnings Management: A Literature Review and Future Prospects

作　　者：李佳昕 史越 安春明[1] 

机构地区：[1]北华大学经济管理学院,吉林 吉林 [2]长春东方职业学院学生工作处,吉林 长春

出　　处：《金融》2024年第4期1485-1492,共8页Finance

摘　　要：作为影响会计信息质量的重要因素,盈余管理受到学者的广泛关注,并从不同的视角研究对其程度和手段产生影响的因素。尽管当前国内外学者对于盈余管理的研究较为丰富,但盈余管理的计量方式不能适用于所有企业,且研究的发展脉络并不清晰。鉴于此,本文重点对近年的盈余管理的主要文献进行了梳理,对于盈余管理的计量方式和概念进行总结,并分两个角度对文献进行述评,为今后的研究提出展望,以期为该领域未来的研究提供参考。As an important factor affecting the quality of accounting information, earnings management has received widespread attention from scholars, who have studied the factors that affect its degree and means from different perspectives. Although scholars at home and abroad have conducted extensive research on earnings management, the measurement methods of earnings management cannot be applied to all enterprises, and the development trend of research is not clear. In view of this, this article focuses on sorting out the main literature on earnings management in recent years, summarizing the measurement methods and concepts of earnings management, and evaluating the literature from two perspectives, in order to provide prospects for future research and provide reference for future research in this field.

关 键 词：应计盈余管理 真实盈余管理 文献回顾 

分 类 号：F27[经济管理—企业管理]