在此基础上,通过分析会计数据对各契约成本的牵制作用,为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
在此基础上,通过分析会计数据对各契约成本的牵制作用,为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
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