...,1992. 5 第三章盈余管理的理论基础3.1.2盈余管理的定义 盈余管理出现在19世纪,是从早期创造性会计(Creating accounting)演变而来。
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The analysis to Creating Accounting behavior of listed companies in our country.
我国上市公司创造会计行为分析。
Assumption 2: the most of listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country.
假设2:在我国的大多数上市公司中存在为符合分析师的盈利预测而进行创造会计行为的现象。
Is there phenomenon that the listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country?
那么,在我国上市公司中是否存在为符合分析师的盈利预测而进行创造会计行为的现象昵?
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