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earnings management
释义
earnings management
Encyclopedia
管理学
盈余管理
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earnings management
盈余管理
企业为了实现特定利益集团(诸如控制股东、管理层等)的利益动机,利用会计准则允许的会计政策选择、会计估计及其变更的机会,做出有利的判断、选择和估计,从而使企业的会计过程与经济过程出现不一致,并损害其他利益相关者的利益的行为。 也称盈余操纵。
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Mount Emei Scenic Area,including Leshan Giant Buddha Scenic Area World Culture and Natural Heritage
Mount Fengdong
Mount Flower Scenic and Historic Area
Mount Fozi Scenic and Historic Area
Mount Gambier
Mount Gimie
Mount Graham International Observatory
Mount Guangwu-Nuoshui River Scenic and Historic Area
Mount Guanzhai Scenic and Historic Area
Mount Heha
Mount Hiei
Mount Hillaby
Mount Hopkins Observatory
Mount Hua by Wang Lv
Mount Huang Scenic and Historic Area
Mount Huangshan World Culture and Natural Heritage
mountian carps
mounting
Mounting and Restoration of Traditional Paintings and Calligraphies
mounting and restoring technology of traditional paintings and clligraphies
mounting/dismounting of props in front of the audience
mounting error
mounting for grating
mounting instrument
mounting of telescope
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