对盈余管理的再认识
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引用本文:杨顺华,赵喜仓,沃夫冈·米勒.对盈余管理的再认识[J].财经理论与实践,2010,(3):75-78
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作者单位
杨顺华 (江苏大学 财经学院,江苏 镇江〓212013) 
赵喜仓  
沃夫冈·米勒  
中文摘要:盈余管理普遍存在,主要原因是企业管理层有强烈的追求与预先制定的盈余目标相一致的动机以及盈余结果的不确定性。会计政策和会计事项处理方法的可选择性导致没有绝对“真实”的盈余数据,只有相对合理的盈余结果。盈余管理具有合法性,在会计准则(或制度)允许的范围内进行正当的盈余管理是合乎道德的行为,目的是为使企业价值最大化,帮助报告使用者更好地理解公司业绩。盈余管理又具有秘密性,而这种秘密行为为社会所迫;消除盈余管理是不现实的。
中文关键词:盈余管理  真实性  普遍性  合法性  秘密性
 
New Consideration on Earnings Management
Abstract:Earnings management (EM) is pervasive and it occurs for two reasons. First, managers and directors have strong incentives to achieve a predetermined result; Second, no “real” earnings figure. There is no real earnings figure against which reported results can be tested because of the optionality of accounting policy, there is only a relatively reasonable result. EM intended to protect the company's interests or to give readers a better understanding of the company's performance can be defended provided it is carried out in an ethical way. Much EM is carried out secretly .The secrecy seems to be driven by the social attitude. It is not realistic to expect that EM can be effectively prevented.
keywords:Earnings management  Realness  Pervasive  Validity  Secret
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