| 盈余管理的经济后果分析 |
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| 引用本文： | 王君.盈余管理的经济后果分析[J].科技情报开发与经济,2006,16(1):199-200. |
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| 作者姓名： | 王君 |
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| 作者单位： | 南京大学商学院,江苏,南京,210093 |
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| 摘 要： | 盈余管理的经济后果是指盈余管理对企业、股东、政府、债权人等决策制定行为的影响。通过分析盈余管理对利益相关者决策行为的影响,指出盈余管理实际是一个社会博弈的过程。
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| 关 键 词： | 盈余管理 经济后果 会计政策 |
| 文章编号： | 1005-6033（2006）01-0199-02 |
| 收稿时间： | 2005-08-20 |
| 修稿时间： | 2005年8月20日 |
Analysis on Economic Consequences of the Earnings Management |
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| WANG Jun.Analysis on Economic Consequences of the Earnings Management[J].Sci-Tech Information Development & Economy,2006,16(1):199-200. |
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| Authors: | WANG Jun |
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| Abstract: | The economic consequences of the earnings management are the impact of the earnings management on the decision-making behaviors of the enterprises,governments,shareholders,creditors and so on.This paper analyzes on the impact of the earnings management on the decision-making behavior of the party interested,and points out that the course of the earnings management is the course actually of a social game. |
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| Keywords: | earnings management economic consequences accounting policy |
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