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在会计理论研究中,盈余管理受到国内外学者的极大关注。但是由于操作应计盈余管理限制的增加以及相关操作风险的提高,越来越多的公司管理层更加倾向于采用各种真实盈余管理手段,对公司披露的财务报表进行粉饰,以期达到会计盈余目标。本文以真实活动操控为视角,分别从销售、费用、生产三个方面探讨真实活动操控对企业未来业绩的影响。研究结果表明,真实盈余管理对公司长期经营业绩的负面影响很大。
In the study of accounting theory, earnings management has drawn the great attention of domestic and foreign scholars. However, due to the increase of operational accruals of earnings management and the related operational risks, more and more company managers are more inclined to use various real earnings management methods to whitewash the financial statements disclosed by the company in order to achieve the accounting earning target . This article takes the control of the real activities as the perspective and discusses the influence of the real activities control on the future performance of the enterprises from the aspects of sales, expenses and production respectively. The results show that the real earnings management has a negative impact on the long-term operating performance of the company.