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国企上市公司盈余管理现状及对策研究——以南纺股份为例

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摘要 上市公司盈余管理是会计学相关领域的热点话题,国内外已有众多学者进行了一系列的相关研究。本文将以南纺股份为例,重点探讨其盈余管理的动机及手段,以此对国企上市公司盈余管理的现状进行分析,并提出对策建议。
作者 周逸文
机构地区 广西大学
出处 《会计师》 2019年第3期43-44,共2页 Accountant
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