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其他综合收益列报对盈余管理影响的实证研究

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摘要 财政部于2009年6月发布《关于印发企业会计准则解释第3号的通知》(财会[2009]8号),要求上市公司在利润表"每股收益"项下增列"其他综合收益"项目和"综合收益总额"项目。本文以上市公司2009年年报为数据来源进行实证研究,对其他综合收益的构成进行了描述性统计,同时验证其他综合收益的列报是否有效地提高了公司披露信息的透明度,进而有效地降低了盈余管理程度。
作者 王林 门瑢
出处 《公司治理评论》 2011年第1期164-173,共10页 Review of Corporate Governance
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参考文献3

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