期刊文献+

现行会计准则下资产减值盈余管理的实证研究 被引量:15

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摘要 文章以我国沪市A股制造业上市公司2002—2011年的数据为基础,对现行会计准则实施前后上市公司资产减值与盈余管理的关系进行了实证研究。结果表明,现行会计准则(资产减值)的实施有效制约了企业利用资产减值准备进行盈余管理的行为。但是上市公司盈余管理的强度却有所增加,说明现行会计准则客观上扩大了盈余管理的空间。
出处 《会计之友》 北大核心 2013年第11期42-46,共5页 Friends of Accounting
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参考文献15

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二级引证文献36

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