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对盈余管理产生影响的因素主要包括两个方向,分别是外部投资者(即外部因素)和大股东(即内部因素),因此,在对相关课题展开研究时,应当从这两个方向同时进行。文章以社会现阶段经济体制为背景,首先对应计盈余管理和真实盈余管理进行了概述,然后通过理论与实际相结合的方式,以机构投资者、大股东为切入点,分别叙述了二者和盈余管理的关系,最后以文献综述的方式结尾,希望能够在某些方面为研究工作的开展提供帮助。
There are two main factors that affect earnings management: external investors (external factors) and major shareholders (internal factors), so when conducting research on related issues, we should proceed from these two directions at the same time . Based on the current economic system in the society, the article first gives an overview of accruals and real earnings management. Then, through the combination of theory and practice, taking institutional investors and major shareholders as starting points, The relationship between earnings management and the end of the literature review ended in the hope that in some ways to help carry out research work.