真实盈余管理的经济后果研究述评被引量：2

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摘要真实盈余管理是近年来国内外研究的热点话题,但实证研究中对真实盈余管理经济后果的考察却存在截然相反的经验证据。文章在对国内外相关文献进行梳理的基础上,从理论框架和经验证据两个层面对研究真实盈余管理经济后果的相关文献进行述评,并对未来的研究作了展望。

作者朱荣

机构地区贵州大学经济学院西南财经大学会计学院

出处《会计之友》北大核心 2013年第3期72-74,共3页 Friends of Accounting

基金贵州省2012年度社科规划课题(课题编号:12GZZC10)的阶段性成果

关键词真实盈余管理经济后果述评与展望

参考文献15

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