论文部分内容阅读
本文通过对前人文献的回顾,分析盈余管理行为产生的动因,剖析前人对其定义的不足,对盈余管理进行了新的定义。
By reviewing previous literature, this paper analyzes the motivation of earnings management behavior, analyzes the shortcomings of predecessors’ definition of it and makes a new definition of earnings management.