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Differentiating and Subdividing for Concept of Earnings Management
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作者 luping wang wei zhou 《Journal of Modern Accounting and Auditing》 2006年第2期59-66,80,共9页
Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying the theories of ... Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying the theories of agent, game and information transfer etc., and then subdivides its content. 展开更多
关键词 unreal accounting information earnings management profit manipulation agent theory Pareto improvement
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