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
文摘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.