• 中报审计 - 引用次数：4

  The decision of interim auditing is positively associated with the level of earnings management. Moreover, higher operating cash flow and leverage are likely to result in lower earnings management.3.

  2.影响中报盈余管理水平的因素主要有经营性现金流、债务水平和公司的规模,并且中报审计会导致更高的盈余管理水平。

  参考来源 - 审计与盈余管理研究

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