盈余管理与管理层薪酬间关系的研究述评

本文对近年来国内外关于盈余管理与管理层薪酬间关系的文献进行了梳理,从研究内容、理论依据及研究方法三个方面对相关文献进行了评述。在此基础上本文建议:未来的研究中应关注对管理层隐性薪酬的研究;应充分考虑我国特殊的宏观微观环境对这一领域的影响;加大对我国不同所有者企业制度因素差异对这一领域影响的研究,以期为促进该领域的研究尽微薄之力。

Literature Review on the Relationship between Earnings Management and Management Compensation

This paper reviews the related literature on the relationship between earnings management and management compensation in recent years at home and abroad,which summarizes the literature review in three aspects: the research contents,the theory and the methods.On that basis,this paper suggests that the research should pay more attention to the study on invisible management compensation in future,should consider the impact of China's special macro and micro environments in this area and should take more consid...