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我国亏损上市公司真实活动盈余管理研究

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摘要 盈余管理的研究方向倾向于另一种类型——真实活动盈余管理,而我国亏损上市公司在退市制度背景下有强烈的盈余管理的动机。本文从进行真实活动盈余管理的动机出发,并列出公司采用的多种真实活动盈余管理的手段,初步得出了亏损上市公司采用真实活动盈余管理对各方带来的都是负面影响的结论。
作者 张芸 张思伟
出处 《商业会计》 2013年第2期78-79,共2页 Commercial Accounting
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参考文献4

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