新會計準(zhǔn)則下企業(yè)盈余管理問題研究(編輯修改稿)
2025-04-22 00:59 本頁面
【文章內(nèi)容簡介】 try to put forward a policy remendations. In this paper, specification and empirical research methods bined, the new standards system before and after application of the sample data of listed panies conducted an empirical study on earnings management. This paper argues that, first, to sample the industry represented by the earnings management of listed panies are subject to the impact of new accounting standards。 second, different sectors of earnings management of listed panies affected to different degrees. Finally, for each industry and the characteristics of the sample used in this article, we propose to improve the corporate governance structure, improve the accounting model, and improve information disclosure and strengthen auditing and supervision and securities regulatory and other policy remendations. Keywords: accounting, guidelines, earnings, management, research。 目錄摘要 1Abstract 1目錄 3引言 3一、盈余管理 定義 盈余管理產(chǎn)生的動因 盈余管理產(chǎn)生韻根本性動因 .盈余管理產(chǎn)生的直接動因 盈余管理產(chǎn)生的間接動因 6二、盈余管理產(chǎn)生的條件 上市公司盈余管理產(chǎn)生的內(nèi)在條件 上市公司盈余管理產(chǎn)生的外在條件 .契約理論 7三、會計不確定性 .會計分期假設(shè)與權(quán)責(zé)發(fā)生制原則 .會計估計 會計人員的職業(yè)判斷 .計量屬性的多樣性 9四、政策建議 完善上市公司的治理結(jié)構(gòu) 完善財務(wù)信息披露 改進和加強審計監(jiān)督 改進和加強證券監(jiān)管 11結(jié)論 11參考文獻 12
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