| 中国上市公司盈余管理研究综述 |
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| 引用本文： | 杨洁.中国上市公司盈余管理研究综述[J].山东商业职业技术学院学报,2013,13(3):27-30. |
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| 作者姓名： | 杨洁 |
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| 作者单位： | 南京师范大学,江苏南京,210046 |
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| 摘 要： | 上世纪80年代以来，盈余管理已成为国内外公司金融领域广泛研究的课题，并取得了许多开创性的成果。通过对国内外相关文献进行全面回顾和梳理总结，从盈余管理的定义、理论基础、动机、手段四个方面介绍了目前对于盈余管理的理论研究成果。
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| 关 键 词： | 盈余管理 定义 理论基础 动机 手段 |
Review Implication of Earnings Management among Chinese Listed Enterprises |
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| YANG Jie.Review Implication of Earnings Management among Chinese Listed Enterprises[J].Journal of Shandong Institute of Commerce and Technology,2013,13(3):27-30. |
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| Authors: | YANG Jie |
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| Institution: | YANG Jie ( Nanjing Normal University, Nanjing, Jiangsu 210046, China ) |
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| Abstract: | Earnings management research has been the mainstream of corporate finance research by the 1980s in last century. Lots of academic achievements have been accumulated. In this paper, the theoretical re-search result of earnings management will be summarized from four aspects which are destination,theoretical basis, motivation and measures. |
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| Keywords: | earnings management destination theoretical basis motivation measures |
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