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公用事业企业盈余管理研究

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摘要 本文在分析盈余管理动因的基础上,结合城市公用事业特点,分析转型期城市公用事业企业盈余管理的行为及动机,认为在我国特定管制模式下,被管制者(公用事业企业)为了自身利益需要存在围绕价格和补贴而进行盈余管理的行为。最后,以两家不同所有权结构的公交企业为例对本文理论分析得出的观点进行了实证。
作者 魏晓雁
出处 《南京社会科学》 CSSCI 北大核心 2008年第5期60-64,共5页 Nanjing Journal of Social Sciences
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二级参考文献10

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