国外盈余管理计量方法述评
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外国经济与管理 2002 年 第 24 卷第 10 期, 页码：35 - 40
摘要
参考文献
摘要
盈余管理的计量问题是盈余管理实证研究需要解决的首要问题。国内的盈余管理研究才刚刚起步 ,到目前为止 ,尚没有文献对盈余管理的计量方法在国内的应用进行讨论。本文对国外的盈余管理计量方法进行了介绍 ;并在此基础上 ,对各种盈余管理计量方法进行了评述。
①所谓边际ROE是指公司的ROE超过特定的目标值,但是离特定的目标值很近。针对不同的配股政策,公司盈余管理的目标值也不一样。例如,对2000年的上市公司来说,配股政策要求每年ROE不低于6%,所以边际ROE可以定义为[6%,7%]。
[1]Beaver,W H ,andMcNichols,M F .TheCharacteristicsandValuationofLossReservesofPropertyCasualtyInsurers[J]RevivewofAccountingStudies,1998,(3):73-95
[2]BurgstahlerD ,andDichev,I..EarningsManagementtoAvoidEarningsDecreasesandLosses[J]JournalofAccountingandEconomics,1997,24(1):99-126
[3]Chen,K andH Yuan.EarningsManagementandCapitalResourceAllocation:EvidencefromChina’sAccounting basedRegulationofRightsIssues[R]WorkingPaper,HongGongUniversityofSeienceandTechnology,ShanghaiUniversityofFi nanceandEconomics,2001
[4]Collins,D ,Hribar,P .ErrorsinEstimatingAccruals:ImplicationsforEmpiricalResearch[R]WorkingPaper,UniversityofIowa,2000
[5]Degeorge,F ,Patel,J ,Zeckhauser,R .EarningsManagementtoExceedThresholds[J]JournalofBusiness,1999,72(1):1-33
[6]JonesJ .EarningsManagementDuringImportReliefInvestigation[J]JournalofAccountingResearch,1991,29:193-228
[1]Beaver,W H ,andMcNichols,M F .TheCharacteristicsandValuationofLossReservesofPropertyCasualtyInsurers[J]RevivewofAccountingStudies,1998,(3):73-95
[2]BurgstahlerD ,andDichev,I..EarningsManagementtoAvoidEarningsDecreasesandLosses[J]JournalofAccountingandEconomics,1997,24(1):99-126
[3]Chen,K andH Yuan.EarningsManagementandCapitalResourceAllocation:EvidencefromChina’sAccounting basedRegulationofRightsIssues[R]WorkingPaper,HongGongUniversityofSeienceandTechnology,ShanghaiUniversityofFi nanceandEconomics,2001
[4]Collins,D ,Hribar,P .ErrorsinEstimatingAccruals:ImplicationsforEmpiricalResearch[R]WorkingPaper,UniversityofIowa,2000
[5]Degeorge,F ,Patel,J ,Zeckhauser,R .EarningsManagementtoExceedThresholds[J]JournalofBusiness,1999,72(1):1-33
[6]JonesJ .EarningsManagementDuringImportReliefInvestigation[J]JournalofAccountingResearch,1991,29:193-228
引用本文
夏立军. 国外盈余管理计量方法述评[J]. 外国经济与管理, 2002, 24(10): 35–40.
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