新会计准则下上市公司盈余管理探析

Earnings Management of Listed Companies under New Accounting Standards

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.