• 应计利润 - 引用次数：5

  The study in the past shows that the listed companies in our country have the actions of manipulating profit to cater for the requirement of the Chinese Securities Regulatory Commission,manage earnings by means of dealings or managing the accrued profit items,so as to acquire the competence of rights issue,or lessen the risk of being suspended or canceled of trading.

  已往研究表明我国上市公司有着迎合证监会监管要求的利润操纵行为,运用交易事项或管理应计利润项目进行盈余管理,以获得配股资格或为了减少停牌和摘牌的风险。

  参考来源 - 基于配股权的盈余管理行为例证分析

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