摘要
概述了上市公司盈余管理的机会主义动机、降低交易成本的动机、获得比较业绩优势的动机以及对市场预期做出理性反应的动机等 ,说明即使不存在委托 -代理问题 ,上市公司仍然可能存在盈余管理行为 。
This paper summarizes such earnings management incentives of listing companies as managerial opportunism, decreasing cost in transactions wi th stakeholders, seeking a comparative performance advantage, and a rational res ponse to anticipated market behavior. This means that even if there were no agen cy problems, earnings management could exist. We provide some countermeasures to bring earnings management under control.
出处
《管理科学》
2003年第4期65-69,共5页
Journal of Management Science
基金
国家自然科学基金资助项目 ( 70 2 3 2 0 2 0 )
关键词
上市公司
盈余管理
动机
治理对策
Listing companies
Earnings management
Incentives
Count ermeasures
