期刊文献+

试论企业的盈余管理问题 被引量:1

下载PDF
导出
摘要 本文从盈余管理概念入手分析了企业进行盈余管理行为的原因,然后对企业盈余管理治理所采用的手段等问题进行了探讨。其中重点讲了企业进行盈余管理的原因和采用的手段以及对盈余管理的治理对策。
作者 郑一凡
机构地区 浙江财经学院
出处 《消费导刊》 2009年第3期138-139,共2页
  • 相关文献

参考文献2

二级参考文献18

  • 1[1]Arya, A., Glover, J., S. Sunder. Earnings management and revelation principle. Review of Accounting Studies. 1998
  • 2[2]DeAngelo, L. E.. Accounting numbers as market valua tion substitutes: A study of management buyouts of public shareholders. The Accounting Review,July, 1986
  • 3[3]Dechow,P. Sloan,R.,Sweeney,A..Detecting earnings management. The Accounting Review 70,1995
  • 4[4]Katherine Schipper. Commentary on earnings manage ment,Accounting Horizons 1989 Dec. Jones,J.. Earnings man agement during import relief investigation. Journal of Accounting Research 29,1991
  • 5[5]Paul M. Healy, James M. Wahlen. A review of the earnings management literature and ist implications for stan dards setting. Accounting Horizons. Dec, 1999
  • 6[6]Siew Hong Teoh, Ivo Welch, T. J. Wong. Earnings management and long-run performance of initial public offerings. The Journal of Finance,Dec, 1998
  • 7[7]Sudipta Basu. The conservatism principle and the asymmetic timeliness of earnings. Journal of Accounting and Economics 24,1997
  • 8[8]Sunder, S.. Theory of Accounting and Control,South Western Publishing, Cincinnati,OH 1997
  • 9Goel, A and A Thakor. 2003. Why do firms smooth earnings?. The Journal of Business (Jan.).
  • 10Healy, P and J Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons ( Dec. ).

共引文献613

同被引文献9

引证文献1

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部