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概述了上市公司盈余管理的机会主义动机、降低交易成本的动机、获得比较业绩优势的动机以及对市场预期做出理性反应的动机等,说明即使不存在委托代理问题,上市公司仍然可能存在盈余管理行为,最后提出了一些治理盈余管理的对策。
The paper summarizes opportunistic motivation of earnings management of listed companies, motivation of reducing transaction cost, motivation of gaining comparative performance advantage and motivation of making rational response to market expectation. It shows that listed companies may still have earnings management even if there is no principal-agent problem Behavior, and finally put forward some countermeasures to manage earnings management.