上市公司盈余管理动机文献综述

Literature Review on Earnings Management Motives of Listed Companies

盈余管理行为在国内外的经济活动中并不罕见,国内外盈余管理的研究也十分丰富。实际上,学者们对盈余管理的研究均是基于特定的动机,且动机是复杂多样的。笔者分资本市场动机、契约动机和迎合监管动机三类阐述了盈余管理动机的研究现状和新趋势,并于文章最后提出潜在的研究切入点,以期对未来的研究能有所启发。

Earnings management is prevalent in economic activities home and abroad and there has been plenty of theoretical and empirical studies already.Actually,studies on earnings management are based on specific motives,which are complicated.We have gone through various excellent literatures.which lead to this literature review that clarifies the status quo and development of studies on earnings management motives.At last we will figure out potential future research gap.