摘要
国外文献对于盈余管理动机的考察集中在契约动机、资本市场动机和监管动机三个方面。我国学者对我国上市公司进行盈余管理在契约动机和监管动机方面的研究较少,而对资本市场动机的研究较多,尤其是近年来对大股东的隧道行为与盈余管理关系的研究给予了广泛的关注。研究发现,随着股权流通程度的提高,大股东的盈余管理程度降低,说明股改后大股东的盈余管理暂时有所收敛。
Foreign literature review on motivation of earnings management focuses on motivations of contract,capital market,and regulation。 Chinese scholars＇ research is less on contract motivation and regulation motivation of earnings management in listed companies,but more on motivation of capital market;in recent years,especially,Chinese scholars pay more attention to the relationship between substantial shareholders＇ tunneling and earnings management。 The research shows that the substantial shareholders＇ earnings management is decreasing with the increase of equity circulation,i。e。 the substantial shareholders＇ earnings management is restrained temporarily after equity division reform。
出处
《商业经济》
2010年第21期31-33,共3页
Business & Economy
关键词
盈余管理
资本市场
股权分置改革
研究评述
earnings management
capital market
reform of equity division
review
