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ying yu guan li dong yin de qi yue li lun fen xi
Author(s): 
Pages: 85-86
Year: Issue:  3
Journal: Accountant

Abstract:  一、盈余管理的定义及特征 关于盈余管理的概念,会计学界一直存在着两个主要的派别.美国会计学家斯科特(William R.Scott)在其<财务会计理论>(Financial AccountingTheory)一书中认为,盈余管理是指在一定范围内,通过对会计政策的选择使经营者自身利益或企业市场价值达到最大化的行为.另一位美国会计学家凯瑟琳·雪珀(Katherine Shipper)则将盈余管理的...
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