上市公司盈余管理动机分析

Analysis of the earnings management motivation of listing Corporation

随着会计丑闻的频出,管理层的盈余管理不仅是学者之间比较热议的焦点和研究方向,同时也成为资本市场比较诟病的行为。上市公司中存在的盈余管理行为已经损害了投资人的利益和信心,甚至阻碍了我国资本市场的健康发展。

With frequent accounting scandals,the management＇s earnings management is not only among scholars hot focus and research direction,and capital markets have become more criticism of behavior. The behavior of earnings management in the listing Corporation has harmed the interests and confidence of the investors,even hindered the healthy development of China＇s capital market..