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长短期盈余管理的动因及其计量 被引量:3

长短期盈余管理的动因及其计量
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摘要 本文回顾与分析了西方盈余管理实证研究的动因和计量方法 ,并根据公司进行盈余管理所着眼时间长短的差别 ,把盈余管理分为短期盈余管理和长期盈余管理两个方面 ,并加以对比分析 ,以期对我国的盈余管理实证研究发展有所帮助。 This essay make an analysis of the motivation and measuration of earnings management in western countries' empirical research. According to the time period which companies have focus on, this essay divides earnings management into two parts: long-term earnings management and short-term earnings management, and makes a contrastive analysis between them in order to help develop the empirical research of earnings management in our country.
作者 王雪 周玮
出处 《财经科学》 CSSCI 北大核心 2004年第1期122-124,共3页 Finance & Economics
关键词 盈余管理 动因研究 计量方法 Earnings Management Motivation Research Measuration Method
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