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我国上市公司盈余管理动机研究

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摘要 近年来,国内外一系列令世人瞩目的会计丑闻频频出现,以致投资者、公司员工及其他利益相关者遭受了巨大的经济损失,这与公司管理层的盈余管理行为有很大关系。本文首先对盈余管理的定义进行了界定,其次对盈余管理产生的原因进行了分析,详尽阐述了盈余管理的动因,最后提出相关的政策建议。
作者 肖莹
出处 《消费导刊》 2015年第5期191-191,共1页
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