市盈率变动与盈余管理的关系

journal6 ›› 2007, Vol. 28 ›› Issue (2): 124-128.

• 管理 • 上一篇

市盈率变动与盈余管理的关系

(1.吉首大学商学院，湖南吉首 416000；2.湖南大学工商管理学院，湖南长沙 410082；3.吉首大学学报编辑部，湖南吉首 416000)

出版日期:2007-03-25 发布日期:2012-06-18
作者简介:龙剑友(1975-)，男，湖南郴州人，吉首大学商学院讲师，硕士研究生，主要从事信息管理研究.

Relationship Between the Change of P/E Ratio and Earnings Management

(1.Business College,Jishou University,Jishou 416000,Hunan China；2.College of Business Administration,Hunan University,Changsha 410082,China;3.Editorial Board of Journal,Jishou University,Jishou 416000,Hunan China)

Online:2007-03-25 Published:2012-06-18

摘要/Abstract

摘要：分析盈余管理的涵义，从契约论与信息经济学2个角度诠释盈余管理产生的理论基础；借助Edwards-Bell-Ohlson（EBO）模型阐述市盈率P/E的涵义及其与公司业绩的关系；从市盈率变动、公司成长性以及公司价值可能被错误评价角度，分析市盈率变动与盈余管理的关系，提出防范盈余管理的建议.

关键词： 盈余管理, 逆向选择, 道德风险, 市盈率

Abstract: The meaning of earnings management is analysed,and its theoretical foundation is annotated from contracts theory and information economics.The meaning of P/E ratio is expatiated according to Edwards-Bell-Ohlson (EBO) model,and the relation of P/E ratio and the achievement of company is analysed.The relation of the change of P/E ratio and earnings management is analysed from the change of P/E ratio,the growth of company and the possibly false appraised value of company.Finally,some suggestions to keep away the earnings management are put forward.

Key words: earnings management, adverse selection, moral hazard, P/E ratio

龙剑友, 党金磊, 易必武. 市盈率变动与盈余管理的关系[J]. journal6, 2007, 28(2): 124-128.

LONG Jian-You, DANG Jin-Lei, YI Bi-Wu. Relationship Between the Change of P/E Ratio and Earnings Management[J]. journal6, 2007, 28(2): 124-128.

市盈率变动与盈余管理的关系

Relationship Between the Change of P/E Ratio and Earnings Management

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