Low-profit business show more strong earnings management motives than the loss of listed companies for its more than just break-even point, so the research of methods of earnings management is particularly necessary.
微利上市公司由于其经营业绩刚好超过盈亏平衡点,略好于亏损上市公司,有着更加强烈的盈余管理动机,因此对微利上市公司盈余管理的存在性及盈余管理方法的研究显得尤为必要。
参考来源 - 我国微利上市公司盈余管理实证研究·2,447,543篇论文数据，部分数据来源于NoteExpress
N-SING When a company reaches break-even point, the money it makes from the sale of goods or services is just enough to cover the cost of supplying those goods or services, but not enough to make a profit. 收支平衡点; 保本点 [商业]
"Terminator 2" finally made $200 million, which was considered to be the break-even point for the picture.
《终结者2》的最终票房为两亿美元，被认为是收回了制作成本。
应用推荐