盈余管理与会计政策选择 Earnings Management and Accounting Policy Choice ●盈余管理的研究往往从某种特定的经济动机出 发,寻找盈余管理动机存在的证据及其方式 Earnings Management research try to find evidence of existence and methods of earnings management by focusing on specific economic incentive ●会计政策选择的研究则是从具体的选择结果出 发,探讨特定会计政策背后的经济动机; Accounting Policy Choice analyzes the incentive based on the policy chosen盈余管理与会计政策选择 Earnings Management and Accounting Policy Choice ⚫ 盈余管理的研究往往从某种特定的经济动机出 发，寻找盈余管理动机存在的证据及其方式; Earnings Management research try to find evidence of existence and methods of earnings management by focusing on specific economic incentive ⚫ 会计政策选择的研究则是从具体的选择结果出 发，探讨特定会计政策背后的经济动机； Accounting Policy Choice analyzes the incentive based on the policy chosen