規(guī)范我國上市公司盈余管理行為研究(72頁).rar
規(guī)范我國上市公司盈余管理行為研究(72頁),摘要盈余管理是近20年來首先從美國興起的實證會計研究的一個重要領(lǐng)域。healy和whalen認(rèn)為，盈余管理發(fā)生在管理當(dāng)局運用職業(yè)判斷編制財務(wù)報告和通過規(guī)劃交易以變更財務(wù)報告時，旨在誤導(dǎo)那些以公司經(jīng)濟業(yè)績?yōu)榛A(chǔ)的利益關(guān)系人的決策或影響那些以會計報告數(shù)字為基礎(chǔ)的契約行為。上市公司經(jīng)理人進行盈余管理的原因是多樣的，而影響盈余...
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原文檔由會員 白癡學(xué)東西 發(fā)布
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