CAJ | 학술논문

对已有文献进行总结，是学术创新的重要基础。股权再融资过程中的盈余管理是值得研究的问题，本文归纳近几年的文献，从研究设计、研究技术路线、研究方法、未来研究趋势等方面对此问题进行梳理，以此来探寻关于股权再融资与盈余管理问题的研究现状及未来方向。
대이유문헌진행총결，시학술창신적중요기출。고권재융자과정중적영여관리시치득연구적문제，본문귀납근궤년적문헌，종연구설계、연구기술로선、연구방법、미래연구추세등방면대차문제진행소리，이차래탐심관우고권재융자여영여관리문제적연구현상급미래방향。
It is the important foundation of academic innovation to summarize the existing literature. Earnings management in the process of equity refinancing is worth studying. This paper summarizes the literature research in recent years and tidies up the problems from research design, research technical route, research methods and future trend of the research in order to explore the present situation and the future direction of the research on equity refi- nancing and earnings management.