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企业盈余管理的误区与治理 被引量:7

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摘要 本文针对理论界和实务界对盈余管理性质、根源、手段及治理等方面存在的误区进行了辨析,并对如何端正盈余管理治理的态度,提高盈余管理治理战略、战术的针对性和效率等加以探讨和引导。
作者 沈烈
出处 《财会月刊》 北大核心 2008年第5期15-16,共2页 Finance and Accounting Monthly
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  • 3[3]Dechow,P. Sloan,R.,Sweeney,A..Detecting earnings management. The Accounting Review 70,1995
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  • 8[8]Sunder, S.. Theory of Accounting and Control,South Western Publishing, Cincinnati,OH 1997

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