盈余管理的定义及其意义研究

被引：189

作者：

宁亚平

机构：

[1] 北京大学光华管理学院会计系

来源：

基金：

教育部留学回国人员科研启动基金;

关键词：

盈余管理; 盈余操纵; 盈余做假;

D O I：

暂无

中图分类号：

F230 [会计学];

学科分类号：

摘要：

本文在对相关文献进行研究的基础上 ,对改进盈余管理定义存在的问题提出了意见 ,以期建立具有意义明确和变量可被直接测量的新定义 ,并讨论了该项研究在学术研究、实务操作和准则制定等方面的意义

引用

页码：62 / 66

页数：5

共 10 条

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