企业盈余管理研究脉络述评与展望

Literature Review and Prospects of Corporate Earnings Management

盈余管理现象在世界范围内普遍存在,对于其经济后果的争论至今仍在继续。可以预见,盈余管理仍将是未来实务界和理论界共同关注的一个主题。从盈余管理的内涵、度量、动因、手段,以及经济后果等方面对已有研究脉络进行梳理与归纳,并进行评述和展望,希望为将来进一步研究盈余管理理清思路。

Earnings management phenomenon is a common issue throughout the world,and the debate on its economic consequences is still ongoing. It can be predicted that the earnings management will continue to be a topic of common concern in practical and theoretical field in the future. This article will sort out and sum up the existing research in the context of the connotation, metrics, motivation,means,and economic con-sequences of earnings management,and will make review and predictions accordingly,hoping to reshaping the ideas for further research on earnings management in the future.