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市场经济的发展,全球化的加快,上市公司一般都会运用公允价值开展盈余管理,且内部控制是否存在缺陷会对其产生影响。研究表明,对于那些有内部控制问题的上市公司,营业外收入和盈余管理呈现正相关,然而那些没有内部控制问题的上市公司,其投资收益和资产减值损失与盈余管理有明显的正相关。
With the development of market economy and the acceleration of globalization, listed companies generally use the fair value to carry out earnings management, and whether the defects of internal control will affect them. The research shows that there is a positive correlation between non-operating income and earnings management for those listed companies that have internal control problems. However, those listed companies that have no internal control problems have a clear positive correlation between investment income and asset impairment losses and earnings management.