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上市公司盈余管理手法及监管措施 被引量:8

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摘要 本文对比分析了新旧会计准则环境下我国上市公司盈余管理手段发生的变化,并为监管机构对其进行有效监管提出了适当的建议。
作者 王永海 章涛
出处 《财会月刊》 北大核心 2014年第3期107-108,共2页 Finance and Accounting Monthly
基金 教育部哲学社会科学重大课题攻关项目"国家经济安全与我国金融审计制度创新研究"(项目编号:10JZD0019)的资助
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