综合收益披露改革与管理层盈余操纵
Comprehensive Income Disclosure and Management Earnings Manipulation

基于综合收益列报改革契机，考察管理层盈余管理活动的新趋势和手段。结果显示：列报改革促使企业管理层大幅度增加应计盈余管理和销售异常现金流真实盈余管理活动，以达到业绩改善，弥补净利润和其他综合收益盈余信息透明度提高所带来的损失。针对以往通过出售有价证券结转损益进行盈余管理的企业，提出应加强其应计盈余管理与真实盈余管理中异常销售活动的监督。
Based on the comprehensive income disclosure reform, this article studies the new trend and means of earnings management activities. The results find that the presentation reform promotes those used to manipulate earnings management through internal classification increase the abnormal accrual and sales real earnings management activities, which make up for channel loss. The conclusion reveals the new trend of earnings management after comprehensive income presentation reform, especially for those manipulate earnings management through the sale of securities transaction, and put forward to strengthen the supervision of accrued abnormal earnings management and the real earnings management on sales activities.