摘要
在对国外管理者收购盈余管理研究现状进行综述的基础上,结合我国现在已发生的三例管理者收购案例,提出我国管理者收购盈余管理需要研究的具体问题,包括待检验的的各项假设和管理者收购盈余管理引伸的企业定价、信息披露、管理者收购后企业运行效率的检验等问题。
In this paper, earnings management in management buyouts of listed companies has been explored. Based on the present conditions of researches on earnings management in management buyouts of foreign country, many issues have been studied, including assumption about such issues as pricing, information disclosure and management buyouts in China's listed companies.
出处
《经济经纬》
北大核心
2004年第2期70-73,共4页
Economic Survey
关键词
管理者收购
盈余管理
假设
management buyouts
earnings management
assumption
