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突发自然灾害与受灾地上市公司盈余管理

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摘要 近百年来由于过分着眼于经济快速发展而以破坏环境为代价进行工业制造业等排污量超高的行业规划,致使自然灾害发生的频率和种类越来越多,对人类造成的影响和威胁也在增加。比如地表的板块动荡、大气圈的气流变化以及海洋受月球引力的反应等等,都是人类与大自然一直以来在试图寻找平衡的事件。文章研究突发自然灾害与受灾地上市公司盈余管理的影响。
作者 吴志萍
出处 《经济师》 2022年第5期63-64,66,共3页
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