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上市公司盈余结构管理若干问题研究 被引量:1

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摘要 传统的盈余管理研究主要集中于"应计项目管理"和"虚构交易事项",而很少涉及"盈余结构管理",文章正是基于此展开研究,并以盈余结构管理含义为切入点,从被动与主动两个角度来解释盈余结构管理的动因。
作者 沈维成
出处 《会计之友》 北大核心 2010年第32期87-89,共3页 Friends of Accounting
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参考文献15

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二级参考文献60

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