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我国资本市场盈余管理对策研究

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摘要 盈余管理是国内、外经济学界和会计学界广泛研究的重要课题,其基本理论正日渐成熟、日趋完善。文章在分析企业盈余管理具体特征的基础上,阐述盈余管理对资本市场的影响,探讨盈余管理的规范措施。
作者 于林
出处 《经济师》 2007年第10期92-93,共2页
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