期刊文献+

资产减值准则与企业盈余管理

下载PDF
导出
摘要 资产减值准备的计提和转回一直是企业进行盈余管理的重要手段。资产减值准则颁布和实施以后,在一定程度上对盈余管理起到了抑制作用,但由于具体实施过程中的复杂多样性,所以有必要采取相应的对策加以防范,并在原来基础上不断改进。
作者 王艳艳
出处 《商情》 2010年第29期84-84,共1页
  • 相关文献

参考文献5

二级参考文献40

  • 1刘卫东.对盈余管理有关理论问题的探讨[J].西南金融,2007(5):51-52. 被引量:1
  • 2Samuel G. H. Huang and Frank M. Song. The Determinants of Capital Structure : Evidence from China [ J ]. Working paper, The University of Hong Kong, 2003.
  • 3Raghuram G. Rajan and Luigi Zingles. what Do We Know About Capital Structure? Some Evidence From International Data [ J]. The Journal of Finance, 1995.
  • 4Titman, S. and Wessels. the determinant of capital structure choice [J]. Journal of Finance, 1988.
  • 5从实证角度看中国股市泡沫形成的基础或条件[EB/OL].招商证券、招商银行,2007.1.30,http://www.sinoec.net/hy/finance/advisor/hy_9237.html.
  • 6Hahn F. H. , 1966, Equilibrium Dynamics with Heteroeneous Capital Goods, The Quarterly Journal of Economies, 80 (4), 633 -646.
  • 7Samuelson P. A., 1967, Indeterminacy of Development in a Heterogeneous Capital Model with Constant Savings Propensity, in Essays on the Theory of Optimal Growth, ed. K. Shell. Cambridge: MIT Press, 219 -321.
  • 8Shell K. , Stigliz J. , 1976, The Allocation of Investment in a Dynamic Economy, Quarterly Journal of Economics, 81 (4), 592 -609.
  • 9Flood. R. and P. Garber, 1980, Market fundamentals versus Price- Level Bubbles, The First Test, Journal of Political Economy, No. 88, pp. 745-770.
  • 10Blanchard, Olivier and Mark Waston, 1982, Bubbles, Rational Expectations and Financial Markets, In Paul Wachtel (ed.), Crises in the Economic and Financial Structure, Lexing MA: Lexington Books.

共引文献21

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部