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本文结合近期上市公司出售房产的现象,对上市公司盈余管理现象进行了剖析,并通过*ST宁通B的案例分析,揭示了盈余管理的典型动机、方式及经济后果。研究认为真实盈余管理在一定程度上降低了会计信息的可靠性,较大程度掩盖了企业的真实经营结果。监管部门应当仔细评价此种行为的经济后果,修订和制定合理的监管制度,维护资本市场的良性发展。
This paper analyzes the phenomenon of earnings management of listed companies in light of the recent phenomenon of the sale of real estate by listed companies and reveals typical motives, methods and economic consequences of earnings management through the case study of * The research shows that real earnings management reduces the reliability of accounting information to a certain extent, and largely masks the real business results of enterprises. Regulators should carefully evaluate the economic consequences of such acts, amend and formulate a reasonable regulatory system to safeguard the healthy development of capital markets.