期刊文献+

对盈余管理的理论思考

下载PDF
导出
摘要 文章在对盈余管理的概念进行回顾的基础上,进行归纳总结,得出了盈余管理实质上是其主体追求经济利益最大化的一个行为。从两个方面分析了盈余管理的动机,得出盈余管理其实存在两面性,应该正确对待盈余管理。
作者 朱虹
出处 《焦作大学学报》 2007年第1期68-69,共2页 Journal of Jiaozuo University
  • 相关文献

参考文献3

二级参考文献8

  • 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

共引文献521

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