【摘要】 本文根据上市公司盈余管理与政府监管的特征和博弈论的实质,构建两者混合策略博弈模型,得出了博弈双方如何通过博弈使自身利益最大化的条件,并提出了规范我国上市公司盈余管理行为的政策建议。更多还原

【Abstract】 According to the characteristic of listed companies earnings management & government supervision and essential of gambling theory, this paper demonstrates a mixed strategy gambling model. Based on the model, we analysis the condition that how to maximum self-benefit of both sides. And then point out the proposals and suggestion to standardize the earnings management for Chinese listed companies.更多还原