广东省上市公司盈余管理行为的实证研究

Empirical Study on the Earnings Management Behavior of Listed Companies of Guangdong Province

盈余管理行为既有积极的一面,也有其消极的一面。本文研究的是广东省上市公司的盈余管理行为。在研究中,首先建立评价指标体系,接着对不同样本公司的盈余管理行为进行实证分析。分析的结论是:广东省上市公司普遍存在盈余管理的行为,但其动机和程度各不相同。

The phenomcoon of earnings management has its positive and negative aepects, The paper analyses empirically the earnings managemant behavior of listed companies of Guangdong province. For its accuracy, we set evaluation index , and clarify the samples in the analysis. The conclusion indicated is that the listed companies of Guangdong province have generally enjoyed the earnings management behavior, but their degree and motive are different from each other.