摘要
盈余管理在企业运营中具有关键性地位,一直以来备受会计及公司治理领域专家和实务人士的关注。为此,首先从定义上明确什么是盈余管理,之后深入剖析企业如何运用这一策略进行绩效管理。为了了解真实盈余管理对公司业绩的实质影响,选用2016—2023年的沪深A股上市公司为样本进行实证研究,以帮助投资者理性评估公司业绩,并为提高企业绩效提供参考建议。
Earnings management holds a pivotal role in corporate operations,consistently attracting the attention of experts and practitioners in the fields of accounting and corporate governance.To begin with,this article clarified the definition of earnings management,followed by an in-depth analysis of how companies employed this strategy for performance management.In order to understand the genuine impact of earnings management on corporate performance,the research conducted an empirical study using A-share listed companies in Shanghai and Shenzhen from 2016 to 2023 as a sample.This research aimed to assist investors in making rational evaluations of company performance,and provide reference suggestions for enhancing corporate performance.
作者
刘茹
马厚允
王淑芳
LIU Ru;MA Hou-yun;WANG Shu-fang(Department of Labor Economics,Shandong Vocational and Technical College,Jinan 250300,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2024年第S02期191-193,共3页
Journal of Shanxi University of Finance and Economics
关键词
盈余管理
企业绩效
上市公司
经济环境
earnings management
corporate performance
listed companies
economic environment
