摘要
在对实证研究中盈余管理的识别方法进行了较为全面介绍的基础上,对应计利润总额法、特定应计项目法和管理后盈余分布法各自的优缺点作出评价,指出了其适用范围.
Having introduced the methods to detect earnings management in positive accounting studies, the paper evaluates the advantages and disadvantages of the methods of aggregate accruals, specific accruals and the distribution of earnings after management, points out their applicability.
出处
《天津工业大学学报》
CAS
2002年第6期1-4,共4页
Journal of Tiangong University
