摘要
盈余管理是目前会计学研究的核心问题之一。本文首先对已有的盈余管理研究进行简要的评述,在此基础上,结合我国上市公司的实际情况,主要从融资来源和资本市场的角度,对我国的盈余管理进行了分析。
Earning management is the core issue of current study on accountancy. This article firstly reviewed the existing research of earning management ; then in light with the actual situation of listed companies in China, from the perspective of financing source and capital market, analyzed the earning management in China.
出处
《广西财经学院学报》
2007年第1期92-93,119,共3页
Journal of Guangxi University of Finance and Economics
关键词
上市公司
盈余管理
契约观
资本市场
listed companies
earning management
concept of contract
capital market
