| 盈余管理行为的博弈分析 |
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| 引用本文： | 赵息,刘国城.盈余管理行为的博弈分析[J].电子科技大学学报(社会科学版),2005,7(3):25-28. |
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| 作者姓名： | 赵息 刘国城 |
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| 作者单位： | 天津大学,天津,300072 |
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| 摘 要： | 本文从合理性盈余管理与投机性盈余管理策略选择的角度出发,依据博弈论原理,对企业管理层、审计机构、中小股东三方主体之间冲突的产生以及均衡形成的过程进行了描述与分析.最后,在对这种均衡结果现实原因分析的基础上,分别对企业管理层、中小股东及规范盈余管理行为的相关部门提出了一些对策及建议.
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| 关 键 词： | 合理性盈余管理 投机性盈余管理 博弈模型 纳什均衡 |
| 文章编号： | 1008-8105(2005)03-0025-04 |
| 修稿时间： | 2005年2月19日 |
Game Analysis on The Behaviors of Earnings Management |
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| ZHAO Xi,LIU Guo-cheng.Game Analysis on The Behaviors of Earnings Management[J].Journal of University of Electronic Science and Technology of China(Social Sciences Edition),2005,7(3):25-28. |
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| Authors: | ZHAO Xi LIU Guo-cheng |
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| Institution: | Tianjin University Tianjin 300072 China |
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| Abstract: | From the strategy selections between rational earnings management and speculative earnings management and according to the game theory, this paper describes and analyzes the conflicts among business management department, audit office and minority share holders. Finally, by analyzing the realistic resons for the balance results,some suggestions and strategies are put forward. |
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| Keywords: | rational earnings management speculative earnings management game theory Nash equilibrium |
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