Chapter 2: Earnings manipulation to avoid losses in China listed companies.
第二章：我国上市公司避免亏损的盈余操纵行为。
参考来源 - 我国上市公司操纵盈余避免亏损的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈冲击。
The listed firms' earning manipulation has spoiled the prestige of capital market.
我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈冲击。
The Earnings Manipulation and the Corporate Financing Tools-Evidence from the Listed Companies in China;
盈余操纵风险主要由盈余操纵的动机、机会、发现概率和惩罚力度四“因子”组成。
The risk of earning manipulation consists of motivation, opportunity, exposure probability and degree of punishment.
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