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盈余管理本质探析 被引量：53

Discussion about Earnings Management
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摘要 本文从报表“真实性”的相对性、盈余管理的合法性、盈余管理对公司价值的影响、盈余管理下的财富转移的合理性和盈余管理的增值性等五个方面对盈余管理的本质进行了讨论。
作者 宁亚平
机构地区 北京大学光华管理学院会计系
出处 《会计研究》 CSSCI 北大核心 2005年第6期65-68,共4页 Accounting Research
关键词 管理本质 盈余管理 “真实性” 公司价值 财富转移 相对性 合法性 增值性 合理性
分类号 F275 [经济管理—企业管理] C93 [经济管理—管理学]
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参考文献12

  • 1宁亚平.盈余管理的定义及其意义研究[J].会计研究,2004(9):62-66. 被引量：197
  • 2宁亚平.2005.How to manipulate earnings—with an emphasis on management accounting.Working paper.Peking University.
  • 3Black, F. 1993. Choosing accounting rules. Accounting Horizons (Dec.).
  • 4Dechow, P. and D. Skinner. 2000. Earnings management: reconciling the views of accounting academics, practitioners, and regulators. Working paper, University of Michigan Business School.
  • 5Dutta, S. , and F. Gigler. 2002. The effect of earnings forecasts on earnings management. Journal of Accounting Research(Jun.).
  • 6Dye, R. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research 26 (Autumn).
  • 7Fields, T. , T. Lys, and L. Vincent. 2001. Empirical research on accounting choice. Journal of Accounting and Economics.
  • 8Goel, A. , and A. Thakor, 2003. Why do firms smooth earnings?. The Journal of Business (Jan.).
  • 9Magrath, L. , and L. Weld. 2002. Abusive earnings management and early warning signs. The CPA Journal (Aug.).
  • 10Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall, Englewood Cli. s, NJ.

二级参考文献10

  • 1Goel, A and A Thakor. 2003. Why do firms smooth earnings?. The Journal of Business (Jan.).
  • 2Healy, P and J Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons ( Dec. ).
  • 3Jiambalvo, J 1996. Discussion of "Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC". Contemporary Accounting Research (Spring).
  • 4Magrath, L and L Weld. 2002. Abusive earnings management and early warning signs. The CPA Journal (Aug.).
  • 5Brown, P 1999. Earnings management: A subtle (and troublesome) twist to earnings quality. Journal of Financial Statement Analysis (Winter).
  • 6Dechow, P and D Skinner. 2000. Earnings management : reconciling the views of accounting academics, practitioners, and regulators. Working paper, University of Michigan Business School.
  • 7Marin, D , G Aldhizer III. , J Campbell and T Baker. 2002. When earnings management becomes fraud. Internal Auditing (Jul. /Aug. ).
  • 8Roychowdhury, S 2003. Management of earnings through the manipulation of real activities that affect cash flow from operations. Working paper, University of Rochester.
  • 9Schipper, K 1989. Commentary on earnings management. Accounting Horizons ( Dec. ).
  • 10Watts, R L and J L Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review 65.

共引文献196

同被引文献309

引证文献53

二级引证文献143

会计研究
2005年 第6期

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