| 中外上市公司盈余管理动机的比较研究 |
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| 引用本文： | 康华一. 中外上市公司盈余管理动机的比较研究[J]. 韶关学院学报, 2006, 27(2): 63-66 |
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| 作者姓名： | 康华一 |
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| 作者单位： | 北京交通大学,经济管理学院,北京,100044 |
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| 摘 要： | 随着资本市场的发展,公司管理层通过盈余管理粉饰公司业绩,误导投资者决策的行为受到广泛的关注。对比中外学者对盈余管理的研究发现,国外上市公司盈余管理的典型动机有三类：资本市场动机,契约动机与规避监管动机。在中国上市公司中,前两类动机并未得到显著的体现,规避监管动机是中国上市公司盈余管理的典型动机。中国上市公司盈余管理的受益者是控股股东,控股股东对上市公司的利益剥夺是盈余管理的深层驱动力。
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| 关 键 词： | 盈余管理 动机 比较研究 |
| 文章编号： | 1007-5348(2006)02-0063-04 |
| 收稿时间： | 2005-10-19 |
| 修稿时间： | 2005-10-19 |
Comparison of Motivations of Earnings Management in Listed Companies in China and Abroad |
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| KANG Hua-yi. Comparison of Motivations of Earnings Management in Listed Companies in China and Abroad[J]. Journal of Shaoguan University(Social Science Edition), 2006, 27(2): 63-66 |
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| Authors: | KANG Hua-yi |
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| Affiliation: | Collegle of Ecnomic and Management, Beijing Jiaotong University, Beijing 100044, China |
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| Abstract: | Earnings management is performed to mislead the stakeholders'decisions based on reported accounting numbers.With the development of the capital market in China,this activity causes a lot of attention.This paper compares different motivations of earnings management in companies in China and foreign countries.The typical motivations in foreign companies focus on three aspects:capital market motivations,contracting motivations and regulatory motivations.Only the third one is exhibited obviously in China.Through the investigation,we find that controlling shareholders'tunneling activities mainly induces earnings management. |
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| Keywords: | earnings management motivation comparative study |
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