(一)盈余管理度量方法的争议1.总体应计利润法总体应计利润法是盈余管理实证研究中最常用的方法。其核心思想是:企业报告的收益由经营现金流量和应计利润两部分组成,其中,经营现金流量与会计方法的选择关系不大,盈余管理的成本较高,因此企业一般不予考虑。而应计利润则容易通过变化会计方法或微调业务时间来进行操控。但应计利润中 (A) Earnings Management Measurement Disputes 1. Overall accrued profit method The overall accrued profit method is the most commonly used empirical method of earnings management. The core idea is that the profit reported by the enterprise consists of operating cash flow and accrued profit. Among them, the operating cash flow has little to do with the choice of accounting method and the cost of earnings management is high, so the enterprise generally does not consider it. Accrued profits are easily manipulated by changing accounting or fine-tuning business hours. However, accrued profits