accruals相关论文
Have the Accounting Conservatism Reduced after the Implementation of the Accounting Standards for En
In November,1992,the Ministry of Finance issued the first accounting standards for business enterprises,the guidelines f......
经营性应计利润项目的盈余管理与公司所得税税负成显著负相关关系,而高估应计收入与低估应计成本的盈余管理与公司所得税税务间有......
本论文研究了中国上市公司在应计项目上的选择。在流动性应计项目的基础上，以横截面Jones模型对反常应计项目进行估计，该模型优于以......
主要检验了在我国这样的新兴股票市场中,投资者能否对超额应计项目的反转特征做出反应这一命题,得到的结论是肯定的.(1)超额应计收......
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The main objective of this study is to examine the nature relationship between book-tax ratio and earnings quality of li......
This study investigates the relationship between earnings management and financial statements frauds.We examine how earn......
