盈余管理是20世纪80年代后期兴起的实证会计研究的一个重要领域,并且取得了一系列重大的研究成果。美国会计学者威廉R·斯科特在他的《财务会计理论》中认为盈余管理是管理人员通过对会计政策的选择以实现某些特定的目标的手段。他认为,无论出于何种原因,管理人员很明显对净利润存在浓厚的兴趣。嘉定管理人员可以在一系列的会计政策中自行选择,很自然他们会选择那些使自身效用或公司市场价值最大化的会计政策,这就叫做盈余管理。美国著名会计学家Schiper(1989)认 Earnings management is an important area of ​​empirical accounting research that emerged in the late 1980s and has yielded a series of significant findings. American accounting scholar William R. Scott, in his Theory of Financial Accounting, believes that earnings management is the means by which managers, through their choice of accounting policies, can achieve certain goals. He believes that for whatever reason, managers obviously have a strong interest in net profit. Jiading managers can choose from a series of accounting policies. Naturally, they will choose accounting policies that maximize their own utility or the market value of the company. This is called earnings management. American well-known accountant Schiper (1989) recognized