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盈余信息是投资者投资决策的重要依据，盈余信息披露受盈余管理直接影响，在实践中普遍存在着利用盈余管理调节会计盈余从而导致会计信息失真的现象，解决这一问题的前提是了解盈余管理动因。通过对国内外盈余管理动因研究成果的大致梳理，总结出国内外盈余管理动因研究现状，并对未来研究发展做出展望。
盈余管理动因研究文献综述
【摘 要】
：
盈余信息是投资者投资决策的重要依据，盈余信息披露受盈余管理直接影响，在实践中普遍存在着利用盈余管理调节会计盈余从而导致会计信息失真的现象，解决这一问题的前提是了解盈余
【机 构】
：
安徽财经大学
【出 处】
：
合作经济与科技
【发表日期】
：
2013年5期
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