| 我国上市公司过度盈余管理的手段及成因研究 |
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| 引用本文： | 徐雪霞.我国上市公司过度盈余管理的手段及成因研究[J].武汉科技学院学报,2004,17(3):86-90. |
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| 作者姓名： | 徐雪霞 |
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| 作者单位： | 武汉科技学院,经济管理学院,湖北,武汉,430073 |
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| 摘 要： | 盈余管理是很多上市公司普遍使用的手段，引起中西理论界的广泛研究。本丈研究我国上市公司在盈余管理的过程中出现的利用时间差异、关联交易等过度盈余管理的现象，分析了过度盈余管理带来的危害及其形成的原因。
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| 关 键 词： | 上市公司 盈余管理 过度盈余管理 表现：成因 |
| 文章编号： | 1009-5160(2004)-0086-05 |
| 修稿时间： | 2004年3月25日 |
Analyses on the Measure and the Cause of the Excessive Earnings Management in China's listed Companies |
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| XUXue-xia.Analyses on the Measure and the Cause of the Excessive Earnings Management in China''''s listed Companies[J].Journal of Wuhan Institute of Science and Technology,2004,17(3):86-90. |
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| Authors: | XUXue-xia |
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| Abstract: | Earnings management is commonly used in listed companies. It has been studied broadly in both China and western world. The paper has studied the phenomena of excessive earnings management, such as utilization of time difference and correlative transaction in Chinas listed companies. It has also analysed the hurt of excessive earnings management and its cause of formation . |
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| Keywords: | listed company earnings management excessive earnings management indicators cause of formation |
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