期刊文献+

浅析上市公司真实活动盈余管理方式

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摘要 应计项目盈余管理一直是学者们普遍关注的热点问题,并取得了丰硕的研究成果。但是最近几年越来越多的国外研究表明应计项目盈余管理并不是盈余管理的唯一方式,也不是公司管理人员热衷选择的方式,国际学术界更青睐于真实活动操控的盈余管理,但国内这方面的研究极少。主要对国内外相关研究进行回顾,对真实活动操控的盈余管理方式进行分类阐述。
出处 《经济研究导刊》 2012年第31期47-48,共2页 Economic Research Guide
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参考文献12

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二级参考文献30

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