管理动机与盈余管理方法

2013 International Conference on Cyber-Enabled Distributed Computing and Knowledge Discovery Pub Date : 2013-10-10 DOI:10.1109/CyberC.2013.55

Zhonghai Yang, Sun Ying, Qianqian Zhang

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引用次数: 0

摘要

本文基于2006年至2011年的数千个样本，研究了管理层动机对盈余管理方法的有效性。实证结果表明，真实盈余管理被用来操纵盈余，以实现扭亏为盈、避免亏损、再融资和更换高管。高管薪酬较高的公司倾向于使用REM，但由于中国资本市场不够完善，利用Real Earnings Management活动赚取高额利润的做法并不受欢迎。

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Management Motivation and Earnings Management Methods

In this paper, we study the effectiveness of the management motivations on earnings management methods based on thousands of samples between 2006 and 2011. The empirical results indicate that Real Earnings Management is used to manipulate the earnings in order to turn a profit, avoid loss, refinance, and change executives. The companies with higher executive compensations intend to use REM. However, making big profits by using Real Earnings Management activities is not popular because the capital market in China is not perfect enough.

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2013 International Conference on Cyber-Enabled Distributed Computing and Knowledge Discovery

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