股权再融资与盈余管理研究辨析

Discrimination on Equity Refinancing and Earnings Management

对已有文献进行总结,是学术创新的重要基础。股权再融资过程中的盈余管理是值得研究的问题,本文归纳近几年的文献,从研究设计、研究技术路线、研究方法、未来研究趋势等方面对此问题进行梳理,以此来探寻关于股权再融资与盈余管理问题的研究现状及未来方向。

It is the important foundation of academic innovation to summarize the existing literature. Earnings management in the process of equity refinancing is worth studying. This paper summarizes the literature research in recent years and tidies up the problems from research design, research technical route, research methods and future trend of the research in order to explore the present situation and the future direction of the research on equity refi- nancing and earnings management.