盈余管理计量方法评述

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摘要现有的盈余管理计量方法主要有三种类型,包括应计利润分离法、具体项目法和分布检测法,其中应计利润分离法的应用最为广泛。本文结合国内外的实证研究对三种方法进行了研究和效果分析,发现截面Jones模型是我国会计界研究盈余管理问题的首选。

作者戴朝华

机构地区湖南大学会计学院

出处《金融经济（下半月）》 2008年第10期72-73,共2页

关键词盈余管理应计利润操控性应计利润

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金融经济（下半月）

2008年第10期

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