摘要
盈余管理一直是我国会计实证研究的一个热点问题,文中介绍了上市公司盈余管理的主要动机,分析了新会计准则对公司盈余管理的限制和新会计准则下盈余管理的可能途径,并提出正确规范、运行盈余管理的相关建议。
Earnings management has been a hot issue for empirical accounting research. The paper introduced a listed company's main motive for earnings management, analyzed the restriction of new accounting standards on companies" earnings management and the possible ways of earnings management under new accounting standards, and made some recommendations.
出处
《通化师范学院学报》
2009年第3期86-88,共3页
Journal of Tonghua Normal University
关键词
新会计准则
上市公司
盈余管理
new accounting standards
listed company
earnings management