物流业上市公司的盈余管理模式研究

Study on the Earnings Management of Listed Logistics Companies

针对中国物流业的发展现状,以分析上市公司盈余管理的动机为起点,对物流业的盈余管理模式进行剖析。

According to the current status of the development of the logistics industry in China,the paper starts from analyzing the motivation of the earnings management of listed companies and then proceeds to dissect the different modes of earnings management for companies of the logistics industry.