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上市商业银行贷款损失准备与盈余管理关系的实证分析 被引量:4

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摘要 资产减值准备历来是我国企业尤其是上市公司进行盈余管理的主要手段之一。本文选取了深沪两市14家上市商业银行2000~2009年度全部可获得的财务报表数据进行实证分析,结果表明:我国商业银行贷款损失准备与盈余管理的关系基本上符合本研究提出的五个假设。
作者 李雯 徐焕章
出处 《财会月刊(下)》 2011年第2期14-15,共2页 Finance and Accounting Monthly
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