盈余管理文献综述

盈余管理文献综述

本文选取了当前较受关注的几个方面：盈余管理理论框架、盈余管理计量模型、盈余管理与会计准则关系，对其有代表性的研究文献进行归纳，并在此研究成果的基础上进行总结。

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Veröffentlicht in:管理观察 2011 (31), p.27-28
1. Verfasser: 吴元元
Format: Artikel
Sprache:chi
Schlagworte:
会计准则
理论框架
盈余管理
计量模型
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container_issue 31
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container_title 管理观察
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creator 吴元元
description 本文选取了当前较受关注的几个方面：盈余管理理论框架、盈余管理计量模型、盈余管理与会计准则关系，对其有代表性的研究文献进行归纳，并在此研究成果的基础上进行总结。
doi_str_mv 10.3969/j.issn.1674-2877.2011.31.007
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subjects 会计准则
理论框架
盈余管理
计量模型
title 盈余管理文献综述
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