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dc.contributor.advisor翁君奕
dc.contributor.author张津
dc.date.accessioned2016-02-14T02:52:02Z
dc.date.available2016-02-14T02:52:02Z
dc.date.issued2002-10-29 01:11:40.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/29522
dc.description.abstract盈余操纵是企业管理者出于某种动机,在对外披露会计信息中,利用法规政策的空白或灵活性,采取合法的,甚至不合法的手段,对披露的会计数据信息进行有意的加工、处理以得到期望的会计盈余,在歪曲企业真实财务状况或盈利能力的基础上达到特定目的的一种行为。本文将以我国上市公司为避免亏损而进行的盈余操纵行为作为研究对象,在讨论一般盈余操纵行为的含义、特征和影响等共性的基础上,进一步分析我国上市公司避免亏损的盈余操纵行为的动机、成因及方法的特殊性,并利用我国上市公司对外披露的财务数据,对上市公司操纵盈余避免亏损的动机强度进行实证研究。检验结果表明,我国亏损上市公司和盈利上市公司均存在操纵盈余避免亏损的现象,并且,...
dc.description.abstractTaking the advantage of the gaps and flexibilities in laws and regulations, managers sometimes employ legal or even illegal means to purposely polish the accounting information before the disclosure, in order to get the satisfied accounting earning to gain the certain ends. This behavior that distorts the real financial situation and profit ability with specific incentives is called earnings manip...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=4857&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=1553
dc.subject会计盈余
dc.subject亏损
dc.subject盈余操纵
dc.subjectLosses
dc.subjectAccounting Earning
dc.subjectEarnings Manipulation
dc.title我国上市公司操纵盈余避免亏损的研究
dc.typethesis
dc.date.replied2000-01-01
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院工商管理教育中心_企业管理(含财务管理、市场营销、人力资源管理)
dc.description.note学号:199815003


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