摘要
近年来,我国上市公司的盈余管理行为一直是人所瞩目的焦点。作为盈余管理的“重灾区”,亏损上市公司的盈余管理行为在某种程度上呈现出了中国特色。本文试图针对亏损上市公司盈余管理的现状和主要手法,提出减少亏损上市公司盈余管理的建议。
Earnings management has been a hot topic in accounting research for years. The purpose of this paper is to analyze the incentives for eamings management of financially distressed listed companies, and suggests minimzing earning management of financially distressed listed companies and improves the quality of accounting information.
关键词
亏损上市公司
盈余管理
资产减值会计
对策
financially distressed listed company
earnings management
accounting for the impairment of assets
suggestion
