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ST春晖“摘帽”中的盈余管理研究 被引量:5

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摘要 本文着重从动机和手段方面研究ST春晖"摘帽"中的盈余管理行为,分析ST春晖公司盈余管理存在的问题,从提高上市公司信息质量、加强上市公司关联交易披露和监管、加强和完善审计监督、监管机构加重处罚等方面针对性地提出完善建议。
作者 邱鹏云
出处 《财会通讯(中)》 北大核心 2018年第7期108-110,共3页 Communication of Finance and Accounting
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