...可操控性应计利润 [gap=1204]g standards; Quality of accounting information; Accounting earnings management; Accruals can be manipulative 共2页: ...
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conducting the positive earnings management, the relationship between audit tenure and the positive value of discretionary accruals(DA+) is“U”shape, so, the relationship between audit tenure and audit quality is inverse“U”shape.
在进行正向盈余管理的时候,审计任期与正向可操控性应计利润(DA+)呈U型关系,即审计任期与审计质量呈倒U型关系。
参考来源 - 审计任期与审计质量关系的实证研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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