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盈余管理计量方法综述

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摘要 盈余管理是20世纪80年代中后期兴起的实证会计研究的一个重要领域,源于美国实证会计研究的报酬计划假设。近年来有关盈余管理的理论研究不再局限于应计盈余管理而是拓展到了真实盈余管理领域,同时盈余管理的计量方法也扩展多种视角。本文主要对国内外有关盈余管理的计量方法进行了梳理,尤其是对真实盈余管理的计量方法进行了归纳。为今后的研究提供了方向。
作者 陆露
出处 《商情》 2014年第26期16-16,共1页
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