This paper begins with the relationship of profit manipulation and surplus management, defining profit manipulation as corporation behavior of increasing or reducing profit via illegal means.
本文以利润操纵与盈余管理之间的辨析开始,明确了本文所研究的利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。
This paper begins with the relationship of profit manipulation and surplus management, defining profit manipulation as corporation behavior of increasing or reducing profit via illegal means.
本文以利润操纵与盈余管理之间的辨析开始,明确了本文所研究的利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。
应用推荐