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基于动因视角的盈余管理文献综述 被引量:1
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作者 欧敏洁 《湖北经济学院学报(人文社会科学版)》 2013年第7期44-46,共3页
盈余管理从被发现至今一直是会计界研究的热点和重点,而公司管理层进行盈余管理的动因又是多种多样的。文章选取了基于资本市场动因、契约动因及监管动因而进行研究的国内外文献,以期能把握基于动因视角的盈余管理研究现状及趋势,同时... 盈余管理从被发现至今一直是会计界研究的热点和重点,而公司管理层进行盈余管理的动因又是多种多样的。文章选取了基于资本市场动因、契约动因及监管动因而进行研究的国内外文献,以期能把握基于动因视角的盈余管理研究现状及趋势,同时在对前人研究综述的基础上,提出自己对盈余管理现象的改善建议。 展开更多
关键词 盈余管理涵义 资本市场动因 契约动因
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“大小非”减持中的盈余管理 被引量:99
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作者 蔡宁 魏明海 《审计研究》 CSSCI 北大核心 2009年第2期40-49,共10页
本文以股权分置改革后"大小非"减持中的盈余管理为研究对象,考察我国证券市场是否存在资本市场动因的盈余管理行为。研究发现,在原非流通股股东所持股份解禁或减持之前的季度期间,公司的可操控应计显著为正,解禁或减持的规模... 本文以股权分置改革后"大小非"减持中的盈余管理为研究对象,考察我国证券市场是否存在资本市场动因的盈余管理行为。研究发现,在原非流通股股东所持股份解禁或减持之前的季度期间,公司的可操控应计显著为正,解禁或减持的规模越大盈余管理的程度也越强,并且盈余管理的程度与相应期间公司股票的市场表现正相关。这一发现表明,我国证券市场存在以配合减持为目的的盈余管理行为,这为理论界和实务界探讨"大小非"的交易监管和信息披露监管提供了新的思路。 展开更多
关键词 非流通股股东 “大小非”减持 盈余管理 资本市场动因
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The Cause Analysis of College Student Human Capital Depreciation in China
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作者 Wenhui Huang Daming Wang 《International English Education Research》 2015年第9期86-89,共4页
Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social de... Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social development. In the critical time of China facing population aging and economic transformation, as the new human capital of the labor market, college students play an important role to social and economic development. Therefore, preventing and mitigating their human capital depreciation is necessary. This article focus on human capital investment and configuration stage, analyze the influence of unreasonable human capital investment system and separate labor market segmentation system to college student human capital depreciation, and put forword the corresponding countermeasures. 展开更多
关键词 Human Capital Depreciation Human Capital Investment Labor Market
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Possibilities of Business Restructuring Under the Recession
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作者 IneseMavlutova Bary Mavlutov 《Journal of Modern Accounting and Auditing》 2011年第3期227-238,共12页
The decrease in business activity and the fall in the production volume in the sectors of economy relying on long-term crediting is characteristic feature of the modern recessions. The pessimistic expectations of entr... The decrease in business activity and the fall in the production volume in the sectors of economy relying on long-term crediting is characteristic feature of the modern recessions. The pessimistic expectations of entrepreneurs concerning product demand leads to falling direct investment into business despite unlimited investment opportunities due to the developed capital markets nowadays. As a result it has created the opportunity for the development of such business restructuring types as mergers and acquisitions. Potential investors are different and their investment motivation is different, but the goal is the same--to increase the value of the business and its efficiency as a result of mergers and acquisitions. Utilizing borrowed capital for acquisitions of enterprises has many advantages. However, purchasable enterprises are exposed to several financial risk factors. 展开更多
关键词 RECESSION business restructuring mergers ACQUISITIONS company's equity value company's financial performance
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