作　　者： ;

机构地区： 四川大学

出　　处： 《财经理论与实践》 2014年第2期66-72,共7页

摘　　要： 基于中国转型经济特有的制度环境,考察应计与真实盈余管理之间的相互关系。结果表明,在中国市场上,应计与真实盈余管理之间存在"二元"关系,即替代关系和互补关系。具体而言,市场竞争压力在应计与真实盈余管理之间具有明显的成本比较优势,使得两者具有替代关系。控制利益、管制压力在应计与真实盈余管理之间不具有显著的成本比较优势,而是应计与真实盈余管理的驱动因素,使得两者具有互补关系。 The relationship between accrued and real earnings management in a transitional economy with weak institutions is investigated by using a sample of Chinese listed firms from 2001 through 2010. Unlike the developed economies, the findings show that there is dual relationship, namely substitutional and complementary, between accrued and real earnings management in China＇s stock market. The firm＇s competitive status in the industry incurs the relative costliness between accrued and real earnings management, which makes them substitutional.

关 键 词： 替代 互补 应计盈余管理 真实盈余管理

领　　域： [经济管理] [经济管理]