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| 摘要: |
| 随着我国资本市场的不断发展和上市公司规模的不但扩大,盈余管理已成为财务会计领域亟待探讨和研究的课题之一.收入、费用作为会计盈余多少的两大直接决定因素,常被盈余管理者所偏爱,可以从收入和费用的确认这一角度来探讨如何进行盈余管理. |
| 关键词: 盈余管理 收入 费用 收入 费用确认 上市 盈余管理 listed companies earnings management 管理者 因素 会计盈余 课题 研究 会计领域 财务 公司规模 发展 资本市场 |
| DOI： |
| 分类号:F275.4 |
| 基金项目: |
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| Discussion on earnings management of listed companies from conforming of revenues and expenses |
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刘胜强' target='_blank'>LIU Sheng-qiang
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| Abstract: |
| With the development of stock market and expansions of the listed companies' scales, earnings management has been one of the most urgent research problem in financial and accounting fields. Revenues and expenses, the two most important and decisive factor |
| Key words: earnings managements,revenues expenses,conformings |
