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浅析上市公司盈余管理动因——以湘鄂情为例 被引量:1

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摘要 作为一个复杂而富有争议的问题,盈余管理一直备受各界关注,各种手段和动机更是层出不穷。北京湘鄂情股份有限公司是A股市场上唯一上市的三家餐饮企业之一,近年来受到政策影响,业务迅速转型。本文通过分析湘鄂情公司在政策影响下产生的盈余管理动机以及采取的应对手段,揭露其存在的问题,促使公司更有效地进行盈余管理。同时,为广大投资者更理性的进行相应的投资决策提供参考。
出处 《当代经济》 2014年第16期70-71,共2页 Contemporary Economics
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