Earnings Management of Chinese Listed Companies:A Survey of Empirical Studies

被引:1
|
作者
邹小芃
陈雪洁
机构
关键词
Earnings Management of Chinese Listed Companies; than; IPO; In; CSRC;
D O I
暂无
中图分类号
F832.5 [金融市场];
学科分类号
020204 ; 1201 ;
摘要
Introduction In the 1950s, western researchers of accounting introduced positive philosophy and positive economics to the theoretical research of accounting. Not until the 1960s and 1970s did the introduction gradually develop into the positive accounting theory, as the means of explaining the problems and predicting the future development in the practical
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页码:38 / 43
页数:6
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