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shang shi hang yun qi ye fei jing chang xing sun yi ying yu guan li tan tao ji yu 9 jia gong si 2011 2012 nian cai wu bao biao shu ju
Author(s): 
Pages: 105-107,117
Year: Issue:  9
Journal: Economic Tribune

Keyword:  航运企业非经常性损益盈余管理;
Abstract: 金融危机过后,全球经济复苏乏力.航运企业在面对严峻形势时进行的非经常性盈余管理值得关注.本文基于9家航运企业上市公司2011~2012年财务报表披露的内容和数据,归纳其非经常性盈余管理的手段,分析这些手段对报告期内航运企业的影响,并从企业和监管部门的角度,提出相关建议.
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