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基于研发支出资本对企业盈余管理影响的研究

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摘要 当今经济环境复杂多变,企业要想在变幻莫测的市场中可持续地发展,就需要提高科技创新、加强研发投资,从而获取战略性的竞争优势。大多数企业也清楚地意识到这点,开始注重并逐渐加大企业的研发投资。本文结合盈余管理理论对现行会计准则中研发支出资本化会计政策进行剖析,认为研发支出资本化会计政策在抑制某方面盈余管理行为的同时,企业很可能会利用研发支出资本化会计政策进行多种方式的盈余管理。
作者 赵廷艳
出处 《现代商业》 2015年第21期229-230,共2页 Modern Business
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