真实活动盈余管理的经济后果研究——以费用操控为例

被引：37
|
作者：
李彬 [1 ]
张俊瑞 [1 ]
机构：
[1] 西安交通大学管理学院
来源：
华东经济管理 | 2009年 / 23卷 / 02期
关键词：
真实活动操控; 费用操控; 盈余管理; 经济后果;
D O I：
10.19629/j.cnki.34-1014/f.2009.02.015
中图分类号：
F275 [企业财务管理];
学科分类号：
1202 ; 120202 ;
摘要：
文章以费用操控为研究视角,对比分析费用操控样本公司和配对样本公司未来三期的经营业绩,发现费用操控样本公司其随后三期经营业绩水平普遍低于配对公司的对应水平,得出了利用费用操控而管理盈余的行为是牺牲公司未来经营能力为代价的结论,丰富了真实活动盈余管理的经济后果研究内容。
引用
收藏
页码：71 / 76 +126
页数：7
相关论文
共 14 条
  • [1] Earnings management through real activities manipulation
    Roychowdhury, Sugata
    [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2006, 42 (03): : 335 - 370
  • [2] Economic Effects of Tightening Accounting Standards to Restrict Earnings Management[J] . The Accounting Review . 2005 (4)
  • [3] The economic implications of corporate financial reporting[J] . John R. Graham,Campbell R. Harvey,Shiva Rajgopal.Journal of Accounting and Economics . 2005 (1)
  • [4] The accrual effect on future earnings
    Chan K.
    Jegadeesh N.
    Sougiannis T.
    [J]. Review of Quantitative Finance and Accounting, 2004, 22 (2) : 97 - 121
  • [5] The sale of assets to manage earnings in Japan
    Herrmann, D
    Inoue, T
    Thomas, WB
    [J]. JOURNAL OF ACCOUNTING RESEARCH, 2003, 41 (01) : 89 - 108
  • [6] The Balance Sheet as an Earnings Management Constraint[J] . Jan Barton,Paul J. Simko.The Accounting Review . 2002
  • [7] The Interrelationship between Culture, Capital Structure, and Performance[J] . Kimberly C. Gleason,Lynette Knowles Mathur,Ike Mathur.Journal of Business Research . 2000 (2)
  • [8] Earnings management to exceed thresholds
    Degeorge, F
    Patel, J
    Zeckhauser, R
    [J]. JOURNAL OF BUSINESS, 1999, 72 (01): : 1 - 33
  • [9] The influence of institutional investors on myopic R&D investment behavior
    Bushee, BJ
    [J]. ACCOUNTING REVIEW, 1998, 73 (03): : 305 - 333
  • [10] Performance, capital structure and home country: An analysis of Asian corporations[J] . V.Sivarama Krishnan.Global Finance Journal . 1997 (1)
12