| 公允价值、高管薪酬与盈余管理 |
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| 引用本文： | 田冠军,王丹.公允价值、高管薪酬与盈余管理[J].重庆工商大学学报(自然科学版),2010(11). |
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| 作者姓名： | 田冠军 王丹 |
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| 作者单位： | 重庆理工大学会计学院; |
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| 摘 要： | 从公允价值和高管薪酬这两个热点话题入手分析,探究两者与盈余管理的内在联系。由于盈余管理与会计信息联系紧密,盈余管理过度会使会计信息失真,会计信息的可靠性与真实性程度大大降低。所以,应通过完善会计准则和激励机制形成盈余管理的综合治理,解决我国盈余管理存在的问题。
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| 关 键 词： | 公允价值 薪酬激励 盈余管理 公司治理 |
On Fair Value,Salaries of Senior Executives and Earnings Management |
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| TIAN Guang-jun,WANG Dan.On Fair Value,Salaries of Senior Executives and Earnings Management[J].Journal of Chongqing Technology and Business University:Natural Science Edition,2010(11). |
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| Authors: | TIAN Guang-jun WANG Dan |
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| Institution: | TIAN Guang-jun,WANG Dan(School of Accounting,Chongqing University of Technology,Chongqing 400054,China) |
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| Abstract: | Starting from the two hot topics of fair value and salaries of senior executives,this paper explores their inner links with earnings management.Because of the close connections between earnings management and accounting information,excessive earnings management will distort accounting information,and make the level of reliability and authenticity of accounting information greatly reduced.Therefore,from these two important aspects,this paper attempts to solve the problems in earnings management through the c... |
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| Keywords: | fair value salary stimulation earnings management corporate governance |
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