CAJ | 학술논문

不确定环境下研究盈余管理问题是一个新的研究课题。文章基于模糊策略问题，首先，根据管理者和股东双方的模糊策略信息，建立双方的模糊收益模型，进而建立基于模糊策略的双方博弈收益模型。然后，根据双方建立的模糊策略收益矩阵，给出基于模糊策略的双方博弈纳什均衡值求解方法，提出信息不对称环境下盈余管理的最优决策策略。最后，通过仿真算例验证该方法的可行性和有效性。
불학정배경하연구영여관리문제시일개신적연구과제。문장기우모호책략문제，수선，근거관리자화고동쌍방적모호책략신식，건립쌍방적모호수익모형，진이건립기우모호책략적쌍방박혁수익모형。연후，근거쌍방건립적모호책략수익구진，급출기우모호책략적쌍방박혁납십균형치구해방법，제출신식불대칭배경하영여관리적최우결책책략。최후，통과방진산례험증해방법적가행성화유효성。
Uncertain environment of earnings management is a new research topic. Based on fuzzy strategic issues, this paper gives a method of analysis, First, according to the fuzzy policy information between managers and shareholders, establishing the fuzzy revenue model, establishes the game revenue model based on the fuzzy strategy. Then according to the two sides established the fuzzy strategy payoff matrix, gives the two sides Nash equilibrium solution method based on fuzzy strategy, proposes the optimal decision strategy of earnings management under asymmetric information. Finally, simulation results show the feasibility and effectiveness of the method.