| 盈余操控及其诱因解析 |
| |
| 引用本文： | 戴欣苗.盈余操控及其诱因解析[J].郑州航空工业管理学院学报(管理科学版),2008,26(6):101-103. |
| |
| 作者姓名： | 戴欣苗 |
| |
| 作者单位： | 上海财经大学会计学院 |
| |
| 摘 要： | 盈余管理与盈余操控的表现手段类似，但其动机和结果却迥然不同，盈余操控概括地分为：财务报表大洗澡、糖果罐准备、创造性的会计操作和并购会计大换脸。文章分析了盈余操控的手法以及盈余操控的相关诱发因素。
|
| 关 键 词： | 盈余操控 诱发因素 盈余操控手法 盈余操控类别 |
Analysis for Earnings Manipulation Practices and Their Incentives |
| |
| DAI Xin-miao.Analysis for Earnings Manipulation Practices and Their Incentives[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2008,26(6):101-103. |
| |
| Authors: | DAI Xin-miao |
| |
| Institution: | DAI Xin- miao (Accounting School, Shanghai Finance and Economics University, Shanghai 200127, China ) |
| |
| Abstract: | Earnings management and manipulation of earnings may be similar in the means of practice.But the motivation and their results are different.The Methods of earnings manipulation are grouped into four kinds: big bath of financial statements,cookie jar reserves,creative acquisition accounting and creative accounting practices.This article analyzes the methods of earnings manipulation,the way of earnings manipulation and their predisposing factor. |
| |
| Keywords: | earning manipulation increative factor earning manipulation prectices kind of earning manipulation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
