| 市盈率变动与盈余管理的关系 |
| |
| 引用本文： | 龙剑友,党金磊,易必武. 市盈率变动与盈余管理的关系[J]. 吉首大学学报(自然科学版), 2007, 28(2): 124-128 |
| |
| 作者姓名： | 龙剑友 党金磊 易必武 |
| |
| 作者单位： | 吉首大学商学院,湖南,吉首,416000;湖南大学工商管理学院,湖南,长沙,410082;吉首大学学报编辑部,湖南,吉首,416000 |
| |
| 摘 要： | 分析盈余管理的涵义，从契约论与信息经济学2个角度诠释盈余管理产生的理论基础；借助Edwards-Bell-Ohlson（EBO）模型阐述市盈率P/E的涵义及其与公司业绩的关系；从市盈率变动、公司成长性以及公司价值可能被错误评价角度，分析市盈率变动与盈余管理的关系，提出防范盈余管理的建议.
|
| 关 键 词： | 盈余管理 逆向选择 道德风险 市盈率 |
| 文章编号： | 1007-2985（2007）02-0124-05 |
| 收稿时间： | 2006-12-25 |
| 修稿时间： | 2006-12-25 |
Relationship Between the Change of P/E Ratio and Earnings Management |
| |
| LONG Jian-you,DANG Jin-lei,YI Bi-wu. Relationship Between the Change of P/E Ratio and Earnings Management[J]. Journal of Jishou University(Natural Science Edition), 2007, 28(2): 124-128 |
| |
| Authors: | LONG Jian-you DANG Jin-lei YI Bi-wu |
| |
| Affiliation: | (1.Business College,Jishou University,Jishou 416000,Hunan China；2.College of Business Administration,Hunan University,Changsha 410082,China;3.Editorial Board of Journal,Jishou University,Jishou 416000,Hunan China) |
| |
| Abstract: | The meaning of earnings management is analysed,and its theoretical foundation is annotated from contracts theory and information economics.The meaning of P/E ratio is expatiated according to Edwards-Bell-Ohlson(EBO) model,and the relation of P/E ratio and the achievement of company is analysed.The relation of the change of P/E ratio and earnings management is analysed from the change of P/E ratio,the growth of company and the possibly false appraised value of company.Finally,some suggestions to keep away the earnings management are put forward. |
| |
| Keywords: | earnings management adverse selection moral hazard P/E ratio |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《吉首大学学报(自然科学版)》浏览原始摘要信息 |
|
点击此处可从《吉首大学学报(自然科学版)》下载全文 |
|
