期刊文献+

我国上市公司盈余管理动机分析 被引量:4

下载PDF
导出
摘要 分红计划假设、负债权益比率假设和规模假设分别以是否公布股权激励计划、负债权益比率和规模三类解释变量,从不同侧面解释了我国上市公司会计政策制定行为,因而是不可观察的盈余管理动机所表现的外部特征。一且为经验检验证实,即可据以有针对性地对具有这些特征的上市公司加强监臂,完善所涉及的交易和事项的具体会计准则,由此就可大大提高会计监管效率。
机构地区 中南大学商学院
出处 《当代经济研究》 CSSCI 北大核心 2008年第5期62-65,共4页 Contemporary Economic Research
  • 相关文献

参考文献7

  • 1Smith, C. W., and R. Watts, "Incentive and Tax Effects of Executive Compensation Plans," Australian Journal of Management 7 (December 1982), pp.139- 157.
  • 2Healy, P., "The Impact of Bonus Sellemes on the Selection of Accounting Principles, " Journal of Accouting and Economics 7 (April 1985).
  • 3Paton, W. A., and A.C.Littleton, An Introduction to Corporate Accounting Standards. Chicago: American Accouting Association, 1946.
  • 4Smith, C. W., and J. B. Warner,''On Financial Contrating: An Analysis of Bond Covenants,'' Journal Of Financial Economics 7 (June 1979), pp. 117- 161.
  • 5Kalay, A., "Stockholder- Bondholder Contiliet and Dividend Constraints," Journal of Financial Economies 10 (July 1982), pp 211 - 233.
  • 6Zimmerman, J. L., "Taxes and Firm Size," Journal of Accounting and Economics 5 (August 1983), pp. 119 - 149.
  • 7Ball, R. J., and G. Foster, ''Corporate Financial Reporting: A Methodological Review of Empirical Research,'' Studies on Current Research Methodologies in Accounting: A Critical Evaluation, supplement to Vol. 20 of Journal of Acconting Research (1982), pp 161 - 234.

同被引文献29

引证文献4

二级引证文献4

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