利益相关者对盈余管理的影响:伦理考虑和潜在途径

CGN: Accounting Practice (Topic) Pub Date : 2016-03-12 DOI:10.2139/ssrn.2608612

Thomas R. Loy

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引用次数: 2

摘要

财务报告是(未来的)公司与利益相关者关系的主要纽带。因此，盈余管理可能会诱使利益相关者在了解真实情况的情况下接受他们本来不会接受的交易条款。如果一些利益相关者拥有影响公司盈余管理行为的能力，并利用这种能力以损害他人利益为代价，那么这个问题就会变得更加复杂，并可能充满冲突。提出了潜在利益相关者影响的四种可概括的途径。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Stakeholder Influence on Earnings Management: Ethical Considerations and Potential Avenues

Financial reports are a major bonding agent in (prospective) firm-stakeholder relationships. Therefore, earnings management might induce stakeholders to accept terms of trade which they would have not, knowing the true situation. The issue becomes even more complicated and potentially conflict-laden if some stakeholders would possess the ability to influence firms' earnings management behavior and exploit this at the expense of others. Four generalizable avenues of potential stakeholder influence are presented.

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CGN: Accounting Practice (Topic)

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