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上市公司盈余管理主要手段分析 被引量:1

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摘要 文章主要分析了盈余管理产生的客观条件和上市公司如何利用这些条件进行盈余管理,并详细介绍了盈余管理的主要手段及其识别。
作者 许镇松
出处 《大众科技》 2006年第3期130-131,共2页 Popular Science & Technology
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