摘要
我国证券市场信息分布和发达国家证券市场信息分布相比具有其特点,这一特点才使我国上市公司进行盈余管理有了动机,笔者就是以我国证券市场信息极端部队成为切入点分析了我国上市公司进行盈余管理的动机和盈余管理机会以及如何进行盈余管理的。
China＇ s securities market information distribution and the distribution of information developed securities market compared with its own characteristics, This feature enables our listed companies with surplus management motivation, The author is in China＇s securities market information extremist forces as a point of analysis of listed companies in China to manage earnings of motivation and surplus management opportunities and how surplus management.
出处
《特区经济》
北大核心
2007年第10期116-118,共3页
Special Zone Economy
关键词
盈余管理
证券市场
Earnings Management
Securities Market
