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生命周期视角下的企业盈余管理研究 被引量:1

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摘要 盈余管理作为企业的一种常规管理行为,一直伴随着企业的整个经营过程。根据企业生命周期理论,在不同的生命周期阶段,企业发展具有不同的特点和利益诉求,因而导致企业盈余管理的目标和手段也会出现差异。本文从企业生命周期角度对企业的盈余管理策略进行了探讨。
作者 付强
出处 《商业时代》 北大核心 2010年第12期44-46,共3页 Commercial
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