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论盈余管理

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摘要 盈余管理实为收益操纵 ,是具有欺骗或期诈性质的违法规行为 ,其结果是十分有害的。从其性质和后果而言 ,盈余管理应该被消除 ,但现实情况却表明 ,盈余管理难以根除。鉴于此 ,应同时采用以下三种措施来治理盈余管理 :打击。
出处 《山东商业职业技术学院学报》 2003年第4期29-32,共4页 Journal of Shandong Institute of Commerce and Technology
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