摘要
近年来在监管日益严格的环境下,真实盈余管理被越来越多的采纳为新的盈余管理方式。本文对真实盈余管理的定义、动机、手段、计量方法、经济后果及约束机制进行了总结,分析了真实盈余管理与应计项目盈余管理的关系,探讨了从应计盈余管理到真实盈余管理的发展演进的脉络和原因。
Along with the increasingly stringent regulatory environment In recent years,real earnings management is more and more adopted as a new way of earnings management,which different from our familiar with accruals earnings management in many respects.After reviewing the literature about the true definition of earnings management,motivation,the management tools,the measurement methods,economic consequences and restraint mechanism,this paper analyses the relationship between the real earnings management and accrued items earnings management,and explores the context and causes of the evolution from the accrual earnings management to real earnings management.
出处
《财会通讯（下）》
2014年第2期50-53,129,共4页
Communication of Finance and Accounting
关键词
真实盈余管理
会计准则
会计操纵
Real earnings management
Accounting standards
Accounting manipulation
