期刊文献+

真实盈余管理程度的估计模型与经验证据研究综述 被引量:1

下载PDF
导出
摘要 盈余管理对资本市场和投资者利益影响日益彰显,使其成为目前会计领域研究的焦点。长期以来我国上市公司普遍存在盈余管理行为。但目前我国对披露式盈余管理的研究相对集中,而对真实盈余管理的研究还未起步,本文旨在对真实盈余管理程度的估计方法和相应的经验证据进行探讨,以期对这一领域的研究提供一定的借鉴意义。
作者 何雨
出处 《商业时代》 北大核心 2011年第23期71-72,共2页 Commercial
  • 相关文献

参考文献8

  • 1Gary K.Taylor,Randall Zhaohui Xu. (2010) Consequences of real earnings man- agement on sebsequent operating performance. Rearch in accounting regulation.
  • 2Roychowdhury(2006), S. Earnings management through real acfvities manipulation. Journal of Accounting and Economics.
  • 3Tan, H. C., &Jamal, K. (2006). Effect of accounting discretion on ability of managct-s to smooth earnings. Journal of Accounting and Public Policy.
  • 4Zhou, J. (2007). Financial reporting after the Sarbanes Oxlcy Act:Conservative or less earnings management? Research in Accounting.
  • 5Daniel A.Cohen,Aiyesha Dey,Thomas Z.Lys(2008),Real and Accrual-Based Earings Management in the Pre-and Post-Sarbanes- Oxley Periods.The Accounting Review.
  • 6Daniel A.Cohen,Paul Zarowin (2010), Accrual-based and real earnings management activities around seasoned equity offerings, Journal of Accounting and Economics.
  • 7Gray K.Taylor,Randall Zhanhui Xu ( 2010 ) Consequence of real earnings man- agement on sebsequent operating performance. Research in accounting regulation.
  • 8Nicholas Seybert(2010) R&D Capi- talization and Reputation-driven Real Earings Management, The Accounting Review.

同被引文献18

引证文献1

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