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浅谈国有上市公司盈余管理的表现及治理 被引量:1

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摘要 部分国有上市公司中的过度盈余管理行为偏离了正常的经营管理轨道,某些激进的盈余管理方式导致投资者、债权人等利益相关方的权益受到侵害,文章对国有上市公司常用的几种盈余管理手段进行介绍,并提出了相应的治理建议,以期可以规范国有上市公司的盈余管理行为。
作者 张坤
出处 《生产力研究》 2012年第9期232-233,188,共3页 Productivity Research
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  • 1David Gregory, DeBoskey, Wei Jiang,Earnings Management and Auditor Specialization in the Post-Sox Era: An Examination of the Banking Industry,Journal of Banking & Finance,2012.
  • 2Andrea Szczesny, Aljosa Valentincic, Asset Write-offs in Private Firms - The Case of German SMEs,Journal of Business Finance&Accounting,2013.
  • 3Kim Trottier,The Effect of Reversibility on a Manager's Decision to Record Asset Impairments,Accounting Perspectives,2013.
  • 4Yoon S, Miller G A, Cash from Operations and Earings Management in Korea,The International Journal of Accounting, 2002.
  • 5Charles J P, Shimin C, Xijia S,Incentives for and Consequences of initial Voluntary Asset Write-downs in the Emerging Chinese Market,Joiarnal of International Accounting Research, 2004.
  • 6Duh, R.-R., W.-C. Lee, and C.-C. Lin,Reversing an Impairment Loss and Earnings Management: The Role of Corporate Governance,The International Journal of Accounting, 2009.
  • 7Riedl E J, An Examination of Long-Lived Asset Impairments, Accounting Review, 2004.
  • 8Rong-Ruey, Duh, Wen-Chih Lee,Reversing an Impairment Loss and Earnings Management: The role of Corporate Governance,The International Journal of Accounting, 2009.
  • 9冯昀,郭洪涛.亏损上市公司利用八项计提进行盈余管理的实证分析[J].华东经济管理,2008,22(3):89-92. 被引量:3
  • 10叶宁.浅谈存货跌价准备计提对利润的影响[J].经济论坛,2009(24):118-120. 被引量:1

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