基于SEO的上市公司盈余管理动因分析
摘要
一、引言
上市公司的盈余管理对投资者使用的财务信息有重要的影响作用。大量的盈余管理文献阐述了管理者的信息扭曲行为，特别表现在上市公司财务信息在对企业在股票市场上估值的影响。
出处
《财会通讯（中）》
2014年第2期10-11,共2页
Communication of Finance and Accounting
参考文献10
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