...范畴的界定 本文的观点认为,盈余操纵(earnings manipulation)、盈余管理(earnings management)和盈余做假(earnings fraud)是三种性质不同的概念,盈余操纵 包括盈余管理和盈余做假两个内容。
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U.S. stocks rose on Monday as investors reassessed the potential damage of the Goldman fraud case and earnings optimism grew.
周一,由于投资者重新评估高盛诈骗事件的潜在影响及对公司收益乐观情绪的增长,美国股市普遍上涨。
While I don't think it is likely that management embezzled the cash, I also don't see that they have benefited from the fraud on the market caused by inflated stock prices due to inflated earnings.
我不认为管理层侵占了这些公司的现金,同时,我也看不出他们在由于虚增利润而导致的股价虚增中得到了任何利益。
It starts with concept of management fraud, then compares management fraud with earnings management.
首先介绍了舞弊、管理舞弊的含义,并将管理舞弊与盈余管理进行比较,澄清概念。
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