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债券回购与盈余管理

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摘要 我们对盈余管理概念和理论梳理的基础上,对盈余管理概念重新进行了定义。结合债券回购的特点以及回购过程,对财务报表内外因素的影响,来推理管理层是否会采用回购的方式进行盈余管理。研究发现,回购与盈余管理存在着一定的关系。并且基于该点,管理者会有强烈的动机考虑从回购的角度进行盈余管理。
作者 赵晓东
机构地区 河南大学
出处 《现代商业》 2015年第6期256-257,共2页 Modern Business
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参考文献3

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共引文献473

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