摘要
盈余管理已经成为上市公司较为普遍存在的行为,文章介绍了上市公司盈余管理的度量方法,并采用上市公司具体的财务数据来分析ST公司和非ST的盈余质量和盈余管理的程度,提出了规范盈余管理的措施。
Earnings management has become widespread among listed companies nowadays.The measurement method of earnings management of listed companies are introduced in this paper,and the specific financial data of listed companies are used to analyze the earnings quality and earnings management level of ST ones and non-ST ones,finally the measures used to standardize the earnings management are proposed.
出处
《黑龙江八一农垦大学学报》
2011年第3期115-117,120,共4页
journal of heilongjiang bayi agricultural university
关键词
盈余质量
盈余管理
利润
earnings quality
earnings management
profit
