期刊文献+

试论盈余管理与会计造假 被引量:1

下载PDF
导出
摘要 宁亚平(2004)在研究中认为盈余管理与盈余造假是盈余操纵的全部组成;而从其对盈余造假的定义来看,可以认为盈余造假即为会计造假。盈余管理不同于会计造假,它已经成为上市公司财务管理者的一项技能;会计造假则是百害而无一利的违法行为。因此,明确二者的区别对上市公司的经营、财政部门对会计准则的制定以及证监会对上市公司的管理都具有重要意义。
作者 裴杰 郭丽华
出处 《财政监督》 2015年第29期22-25,共4页
  • 相关文献

参考文献9

二级参考文献84

  • 1钟慧存.管理悖论浅析[J].职大学报,2004(4):95-96. 被引量:2
  • 2Goel, A and A Thakor. 2003. Why do firms smooth earnings?. The Journal of Business (Jan.).
  • 3Healy, P and J Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons ( Dec. ).
  • 4Jiambalvo, J 1996. Discussion of "Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC". Contemporary Accounting Research (Spring).
  • 5Magrath, L and L Weld. 2002. Abusive earnings management and early warning signs. The CPA Journal (Aug.).
  • 6Brown, P 1999. Earnings management: A subtle (and troublesome) twist to earnings quality. Journal of Financial Statement Analysis (Winter).
  • 7Dechow, P and D Skinner. 2000. Earnings management : reconciling the views of accounting academics, practitioners, and regulators. Working paper, University of Michigan Business School.
  • 8Marin, D , G Aldhizer III. , J Campbell and T Baker. 2002. When earnings management becomes fraud. Internal Auditing (Jul. /Aug. ).
  • 9Roychowdhury, S 2003. Management of earnings through the manipulation of real activities that affect cash flow from operations. Working paper, University of Rochester.
  • 10Schipper, K 1989. Commentary on earnings management. Accounting Horizons ( Dec. ).

共引文献316

同被引文献4

引证文献1

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部