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浅析我国上市公司的盈余管理

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摘要 盈余管理是目前学术界广泛研究的课题,是我国会计研究领域的热点问题。本文在归纳我国上市公司盈余管理的常用方法和手段基础上,提出了规范上市公司盈余管理行为的政策建议。
作者 田蓉 宗文渊
出处 《商业文化》 2011年第8X期82-82,共1页 Business Culture
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