摘要
盈余管理这一现象在当今社会中普遍存在。学术界对其是会计政策、经济法规的合理利用还是一种违规行为,至今仍存在着不同意见。以往的文献对于盈余管理的研究多是从会计层面来解释这一现象,本文拟从经济学的角度对盈余管理进行初步的分析。
Earnings management is very common in modern society. The attitude towards whether earnings management is a measure of management or is just a fraud varies widely. This paper analyses earnings management from economic angle, which is different from a lot of domestic research and research abroad.
出处
《特区经济》
2016年第3期51-53,共3页
Special Zone Economy
关键词
盈余管理
代理理论
信息传递理论
earnings management
agency theory
Asymmetric information
