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资产减值对盈余管理的影响分析 被引量:1

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摘要 资产减值是指资产的可收回金额低于其账面价值。资产减值为资产的真实价值提供了量度,有助于信息使用者投资决策。文章首先简述了资产减值与盈余管理的内容,阐述了两者之间的关系,分析出资产减值对盈余管理的影响,并提出改进盈余管理的措施。
作者 郝真
机构地区 北京理工大学
出处 《中外企业家》 2016年第5X期44-,共1页 Chinese and Foreign Entrepreneurs
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二级参考文献31

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