会计盈余有用性研究:回顾与展望

Retrospect and Prospect on the Research of the Usefulness of Accounting Earnings

会计盈余以及会计盈余有用性的研究已经历经了近40年的风风雨雨。本文围绕会计盈余的决策有用性进行了较为系统的回顾,具体的又分别从会计盈余是否有用,以及会计盈余有用性不高的原因出发回顾了现有的主要研究成果,尤其是对盈余管理的研究。最后,作者拓展了会计盈余有用性的研究,即对其他信息的决策有用性进行了回顾。

It has been almost 40 years to conduct research on accounting earnings and its usefulness.This paper makes a comparatively systematic retrospect on the usefulness of accounting earnings in decisionmaking. It concretely starts from the discussion on usefulness of accounting earnings and the reasons for its little usefulness respectively, and then reviews the main existing research works, especially the research on earnings management. In the end, the author develops the study on the usefulness of accounting earnings, i.e.to make a retrospect on the usefulness of other information in decision-making.