作者：唐苗,蒋义宏
摘要/Abstract
本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。研究发现，现金制盈余的持续性比应计制盈余的持续性高，应计制盈余中各项构成的盈余持续性因盈余管理的空间大小而异。
This article studies earnings management of accruals and earnings persistence on public companies.The results suggest that the persistence of cash-basis earnings is higher than that of accrual-basis earnings and the components of accrualbasis accounting earnings have different persistence because the management have different manipulation spaces.