... the earnings management 盈余管理 A Earnings Management Means 盈余管理手段 and earnings management 证券交易委员会与盈余管理 ...
基于4个网页-相关网页
第4章新准则下盈余管理手段的识别方法。
Chapter 4 The discernment methods of surplus management in new criterion.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
如果正常的经营活动不能扭亏，上市公司便会通过盈余管理手段来避免亏损或扭亏为盈。
If the normal business activities can not reverse their losses, listed companies will be through the means of earnings management to avoid loss or profit.
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