在企业经营管理过程中,管理者可能利用信息优势,通过调整盈余来实现自身利益。不同特征的管理者其行为决策可能不同。根据文献将管理者特征分成自然特征和职位特征,从这两个角度对目前学术界就管理者对盈余管理的影响进行分析,并提出未来可以从哪些角度对当前的研究加以完善。 In the process of business management, managers may use information advantages to achieve their own interests by adjusting their earnings. Managers with different characteristics may have different behavioral decisions. According to the literature, the characteristics of managers are divided into natural features and job characteristics. From these two perspectives, the current academic community analyzes the influence of managers on earnings management, and puts forward the perspectives from which the current research can be improved.